THE IMPLEMENTATION OF PROBLEM BASED LEARNING MODEL

IN IMPROVING LEARNING ACHIEVEMENT ON ACCOUNTING

SUBJECT STUDENTS GRADE XI AK3 OF STATE VOCATIONAL
SENIOR HIGH SCHOOL 4 KLATEN ACADEMIC YEAR 2015/2016

Undergraduate Thesis

The undergraduate thesis is submitted in partial fulfillment of the requirements to

obtain the degree of Bachelor of Education in Faculty of Economics
Yogyakarta State University

By :
NAOMI FAHMA
12818244016

ACCOUNTING EDUCATION DEPARTMENT

FACULTY OF ECONOMICS
YOGYAKARTA STATE UNIVERSITY
2016
THE IMPLEMENTATION OF PROBLEM BASED LEARNING MODEL
IN IMPROVING LEARNING ACHIEVEMENT ON ACCOUNTING
SUBJECT STUDENTS GRADE XI AK3 OF STATE VOCATIONAL
SENIOR HIGH SCHOOL 4 KLATEN ACADEMIC YEAR 2015/2016

Undergraduate Thesis

The undergraduate thesis is submitted in partial fulfillment of the requirements to

obtain the degree of Bachelor of Education in Faculty of Economics
Yogyakarta State University

By :
NAOMI FAHMA
12818244016

ACCOUNTING EDUCATION DEPARTMENT

FACULTY OF ECONOMICS
YOGYAKARTA STATE UNIVERSITY
2016

i
TIIE IMPLEMENTATION OF PROBLEM BASED LEARNING MODEL
IN IMPRO}'TNG LEARNING ACIIMI'EMENT ON ACCOUNTII{G
STIBJECT STIJDENTS GRADE XI AK3 OF STATE VOCATIONAL
SENIOR IIIGH SCHOOL 4 KI"ATEN ACADEMIC T'EAR 2015/2016

I INDF,RGRADI]ATE THESIS

By:

NAOMI FAHMA

.2016

Prof

NIP. 1%90414 199403 1 002

 VALIDATION

The urderBtraduate thesis entitled:

THE IMPLEMTNTATION OF PROBLEM BASED LEARNING MODEL

IN IMPROVING LEARNING ACHIEVEMENT ON ACCOUNTING
SUBJECT STT'DENTS GRADE XI AK3 OF STATE VOCATIONAL
SENIOR HIGH SCHOOL 4 KLATEN ACADEMIC YEAR 2015/2016

By:

NAOMI FAHMA
818244016

Had been March l8d, 2016 an had

Narne Date

Dhyah S 4I:o.?dL
Prof 4..P4L
4t/zorG
Abdullah T
l17

4e,/50rc
Yograkarta State University

Dr. Sugihalsbno, M. Si

NrP. 19550328 r98303 1 002

 DECLARATION OF AUTHENTICITY

I, the undersigred,

Name : Naomi Fahna

Student ID :12818244016

Study Progranr : Accoimting Education

fJuulty :I cononl(s

Undergraduate Thesis Title : THE IMPLEMENTATION OF PROBLEM

BASED LEARNING MODEL IN
IMPROVING LEARNING ACHIEVEMENT
ON ACCOLJNTING SUBJECT STUDENTS
GRADE XI AK3 OF STATE
VOCATIONAL SENIOR HrGH SCHOOL ,t
KLATEN ACADEMIC YEAR 2015/2016

Hereby declared that this underyraduate thesis is my own original work.

According to my knowledge, there is no work or opinions wdtten or
published by other, except as ieference or citation by following the
prevalcnt procedure of scrcnri fi c wriri g.

Yogyakarta, February 18th, 2016

The author,

',.
,/"
Na-omi Fahma

NIM. 128182.14016
MOTTO
For those who desire happiness in the world have to reach it with knowledge and
for those who desire happiness in afterlife have to reach it with knowledge, and
for those who desire both have to reach them with knowledge.
(HR. Thabrani)

“Verily, with the hardship, there is relief, so when you have finished (from your
occupation), then stand up for Allah worship.”
(Al-Inshirah 6-7)

DEDICATIONS
All praise be to Allah SWT, the Almighty, the
Merciful, and the Owner of the universe who has
blessed me with beautiful things in my life. This thesis
is dedicated to:
1. Joko Santoso (the late) and Nur Rohmah Tunasikah,
S.Pd. who always support every step of mine with
their prayers
2. My dearest sister, Nikita Rahma
3. My best friends (Sinta, Zulfy, Setyaningsih, Oyik,
Shafira, Desi, Seffri, Indah, Silvi and Ismi) who
always support me to finish this thesis.
4. My colleagues in Accounting Study Program,
especially International Class of Accounting Study
Program
5. My beloved college, Yogyakarta State University

v
 PENERAPAN MODEL PEMBELAJARAN PROBLEM BASED
LEARNING (PBL) DALAM MENINGKATKAN HASIL BELAJAR PADA
MATA PELAJARAN AKUNTANSI SISWA KELAS XI AK3 SMK NEGERI
4 KLATEN TAHUN PELAJARAN 2015/2016
Oleh :

NAOMI FAHMA
12818244016

ABSTRAK

Tujuan Penelitian tindakan kelas ini adalah untuk (1) Mengetahui

penggunaan model pembelajaran Problem Based Learning (PBL) dapat
meningkatkan hasil belajar Akuntansi kelas XI AK3 SMK Negeri 4 Klaten, (2)
Memaparkan bagaimana cara pelaksanaan model pembelajaran PBL dalam
meningkatkan hasil belajar Akuntansi kelas XI AK3 SMK Negeri 4 Klaten.
Bentuk penelitian ini adalah penelitian tindakan kelas terdiri dari dua
siklus, tiap siklus terdiri dari empat tahapan yaitu perencanaan, pelaksanaan,
observasi dan refleksi. Sebagai subjek penelitian adalah siswa kelas XI AK3 SMK
Negeri 4 Klaten. Tehnik analisis data menggunakan analisis deskriptif komparatif.
Analasis data ini untuk membandingkan antara kondisi awal sebelum
dilakukannya tindakan dengan hasil yang diperoleh pada siklus I dan siklus II
sehingga dapat diperoleh perbedaan sebelum dan sesudah dilakukannya tindakan.
Berdasarkan hasil penelitian dapat disimpulkan: (1) Penggunaan model
pembelajaran Problem Based Learning (PBL) dapat meningkatkan hasil belajar
siswa dalam pembelajaran Akuntansi, yang ditandai dengan: (a) Siswa kelas XI
AK3 sebanyak 34 anak mengalami peningkatan hasil belajar yaitu sebelum
tindakan hanya 58,82% siswa belajar tuntas setelah tindakan menjadi 100%. (b)
Siswa mampu menyelesaikan masalah atau soal-soal yang diberikan dengan cara
berdiskusi. (2) Cara meningkatkan hasil belajar Akuntansi dengan menggunakan
model pembelajaran Problem Based Learning (PBL) melalui berdiskusi.

Kata Kunci : Pembelajaran Problem Based Learning, Hasil Belajar.

vi
THE IMPLEMENTATION OF PROBLEM BASED LEARNING MODEL IN
IMPROVING LEARNING ACHIEVEMENT ON ACCOUNTING SUBJECT
STUDENTS GRADE XI AK3 OF STATE VOCATIONAL SENIOR HIGH
SCHOOL 4 KLATEN ACADEMIC YEAR 2015/2016
By:
NAOMI FAHMA
12818244016

ABSTRACT
The objectives of this classroom action research are to (1) know that the
implementation of Problem-Based Learning (PBL) model can improve the
students’ accounting learning achievement in XI AK3 class of SMK Negeri 4
Klaten, (2) explain how to implement Problem-Based Learning (PBL) model to
improve the students’ accounting learning achievement in XI AK3 class of SMK
Negeri 4 Klaten.
This research was classroom action research that consisted of two cycles.
Each cycle consisted of four stages: planning, action, observation, and reflection.
The subjects of this research were the students of XI AK3 class of SMK Negeri 4
Klaten. The data analysis technique used in this research was descriptive
comparative analysis. It was to compare the initial condition before action
implementation with the results of the research in Cycle 1 and 2.
The results of the research show that: (1) Problem-Based Learning (PBL)
model can improve the students’ accounting learning achievement that was
proven that: (a) the improvement of the students’ learning achievement that the
percentage before the action implementation was only 58.82% was improved to
100% after the action implementation, (b) the students were able to solve
problems by having group discussions, (2) improving the students’ accounting
learning achievement using Problem-Based Learning (PBL) model was conducted
by having group discussions.

Keywords: Problem Based Learning, Learning Achievement

vii
 PREFACE

I would like to *rank Allah the Almighty that has given me His bless and His

mercy so that lhis ulldergraduate thesis ontitled "The Implementation of Problem

Based Leaming Model In Improving Leaming Achievement On Accounting

Subject Studcnts Grade XI AK3 Of State Vocational Serior High School 4 Klaten

Academic Year 20l512016" finally finished. I realize that it would have been not

possible without the suppofi of many people. Therefore, I would like to express

my deepest gatitude to the following:

1. Prof. Dr. Rochmat Wahab, M. Pd., MA., Rector of Yogyakafta State

University.

2. Dr. Sugiharsono, M. Si., Dean of FE UNY who had gave the research

permission for this undergraduate thesis.

3. Prof. Sukimo, M. Si, Ph.D., Vice Doan Iof FE UNY aDd lny sup€n'isor

who had been kindly supervise and encourage me during the research.

4. Dhyah Setyodni, M. Si.,Ak., thesis tutor lectluer which l1as been providirg

input and guidance during the preparation ofthe thesis.

5. M. Woro Nugroho, S. Pd., M. Eng, the lleadmastcr of SMK N 4 Klaten

who had given me the peimission lbr lnaoaging the research in SlvlK N .l

Klaten.

6. Dra. Emi, K, M. Pd, teachers of subjects Accounting Grade XI AK3 of

State Vocational Senior High School 4 Klaten that has helped and is

willing to coopemte with researchers in conducting research.

v t
 7. All students of Grade Xl AK3 of State Vocational Senior High School 4

Klaten for any co,opemtion provide<i ior researchen during conducting

research.

8. A11 panies have given assistance in completing this thesis.

In the preparation of this thesis, the author realized therc were still many

shortcomings due to the limitations of existing knowledge. Therefore, developing

suggestions and cdticisms are things that autho6 expect. Author hope of this

thesis may be benefit to the author iI1 particular and general readers.

Yogyakarta, 2"d March 2016

The author,

Naomi Fahna
NIM.12818244016

IX
 TABLE OF CONTENTS

COVER PAGE ................................................................................... i

SUPERVISOR VALIDATION PAGE ............................................. ii
VALIDATION PAGE ........................................................................ iii
DECLARATION OF AUTHENTICITY ........................................... iv
MOTTOS AND DEDICATION ........................................................ v
ABSTRAK .......................................................................................... vi
ABSTRACT ...................................................................................... vii
PREFACE ......................................................................................... viii
TABLE OF CONTENTS ................................................................... x
LIST OF TABLES ............................................................................. xiii
LIST OF FIGURES ............................................................................ xiv
LIST OF APPENDICES .................................................................... xv
CHAPTER I. INTRODUCTION ....................................................... 1
A. Background of the Problem ...................................................... 1
B. Identification of the Problem .................................................... 4
C. Limitation of the Problem ........................................................ 4
D. Formulation of the Problem ...................................................... 5
E. Objective of the Research ......................................................... 5
F. Significance of the Research .................................................... 6
CHAPTER II. LITERATURE REVIEW ........................................... 7

A. Literature Review .................................................................... 7

1. Accounting Learning Achievement ..................................... 7
a. Definitions of Accounting Learning Achievement .......... 7
b. Measurement of Learning Achievement .......................... 9

x
 c. Factors Affecting The Results of Learning ...................... 13
d. Measuring Results Learning of Accounting..................... 15
2. Model of Learning Problem-Based Learning (PBL) ........... 17
a. Understanding The Learning of of Problem-Based Learning
(PBL) ............................................................................... 17
b. Purpose of The Learning Model of Problem-Based
Learning (PBL) .............................................................. … 19
c. Characteristics of The Problem-Based Learning (PBL) .. 21
d. The Stages of Problem-Based Learning (PBL) ............... 23
B. Relevant Research .................................................................... 29
C. Conceptual Framework ............................................................ 31
D. Hypothesis ................................................................................ 34
CHAPTER III. RESEARCH METHOD ............................................ 35
A. Research Design ....................................................................... 35
B. Subjects and Objects of The Research ...................................... 35
C. Operational Definitions ............................................................. 36
D. Research Procedures ................................................................. 37
E. Research Setting ........................................................................ 40
F. Data Collection Technique ....................................................... 41
G. Research Instruments ............................................................... 41
H. Validity and Realiability of Instruments ................................... 46
I. Data Analysis Techniques .......................................................... 46
J. Criteria of Successfulness of the Research ................................ 47
CHAPTER IV. RESEARCH RESULT AND DISCUSSION ........... 48
A. Research Setting ....................................................................... 48
B. Research Report ........................................................................ 48
C. Discussion ................................................................................. 68

xi
CHAPTER V. CONCLUSIONS, IMPLICATIONS, AND SUGGESTIONS
A. Conclusions .............................................................................. 72
B. Implications .............................................................................. 72
C. Limitation of the Research ........................................................ 75
D. Suggestions ............................................................................... 75
REFERENCES .................................................................................. 78
APPENDICES ................................................................................... 80

xii
 LIST OF TABLES

Table Page

1 Problem Based Learning ................................................ 24

2 Test Blueprint for Cycle 1 ............................................... 43

3 Test Blueprint for Cycle 2 ............................................... 43

4 Assessment Rubric for Cycle 1 ...................................... 44

5 Assessment Rubric for Cycle 1 ....................................... 45

6 Frequency of Learning Achievement before Action

Implementation ............................................................... 49

7 Results of Pre-test ........................................................... 50

8 Frequency of Learning Achievement in Cycle 1 ............ 57

9 Results of Cycle 1 ............................................................ 58

10 Frequency of Learning Achievement in Cycle 2 ............. 65

11 Results of Cycle 2 ........................................................... 66

xiii
 LIST OF FIGURES

Figure Page

1 Learner Achievement for Problem Based Learning.......... 20

2 Conceptual Framework ................................................... 33

3 Action Research Model ................................................... 37

4 Graphic Chart of the Students’ Accounting Scores of XI

AK3 Class of XI AK3 SMK N 4 Klaten before Action

Implementation ................................................................. 50

5 Graphic Chart of the Students’ Accounting Scores of XI

AK3 Class of XI AK3 SMK N 4 Klaten in Cycle 1 ......... 57

6 Graphic Chart of the Students’ Accounting Scores of XI

AK3 Class of XI AK3 SMK N 4 Klaten in Cycle 2 ......... 65

xiv
 LIST OF APPENDICES

Appendix Page
1 Permission Letter for Observation .................................... 81
2 Research Letter ........................... ..................................... 82
3 Observation Sheet ........................ ..................................... 83
4 Interview Guidelines for the Teacher ............................... 84
5 Interview Guidelines for the Students .............................. 85
6 Lesson Plans for Cycle 1 ............ ..................................... 86
7 Lesson Plan for Cycle 2 ............... ..................................... 93
8 Students’ Worksheets ................. ..................................... 100
9 Grouping for XI AK3 Class of SMK Negeri 4 Klaten ...... 107
10 Pre-test ......................................... ..................................... 108
11 Evaluation Worksheets for Cycle 1 ................................... 109
12 Evaluation Worksheets for Cycle 2 ................................... 112
13 Answer Keys of Worksheets before action implementation 113
14 Answer Keys of Evaluation Worksheets for Cycle 1 ........ 116
15 Answer Keys of Evaluation Worksheets for Cycle 2 ........ 118
16 Pre-test Score ............................... ..................................... 119
17 Test Score in Cycle 1 ................... ..................................... 120
18 Test Score in Cycle 2 ................... ..................................... 121
19 Table of Frequency of the Students’ Accounting
Learning Achievement in XI AK3 Class in
SMK Negeri 4 Klaten before Action Implementation ...... 122
20 Table of Frequency of the Students’ Accounting
Learning Achievement in XI AK3 Class in SMK
Negeri 4 Klaten in Cycle 1 .......... ..................................... 123

xv
21 Table of Frequency of the Students’ Accounting
Learning Achievement in XI AK3 Class in
SMK Negeri 4 Klaten in Cycle 2 . ..................................... 124
22 Graphic Charts of the Students’ Scores before
Action Implementation, in Cycle 1 and 2 .......................... 125
23 The Teacher’s Activities in Cycle 1 .................................. 127
24 The Teacher’s Activities in Cycle 2 .................................. 128
25 Documentation ............................ ..................................... 129

xvi
 CHAPTER I
INTRODUCTION

A. Background of the Problem

Education is an effort to develop the potential of a person through the

process of learning so as to create a better life. It can be concluded that

education is one of the major factors in the formation of a better quality of

life. Education at the school is essentially a teaching and learning activity, i.e.

the process of interaction between teachers with students. Success in school

depends on the teaching and learning process. The success of the process of

teaching and learning should be adjusted with the aim of learning itself. So, in

the process of learning,a maximum interaction will occur between teachers

with students.

Learning is part of the education, in which there are various elements of

learning include learning objectives, subject matter, a means of infrastructure

repair, situation and conditions of studying, learning media, learning

environment, learning methods, and evaluation of learning. These elements

greatly affect overall success in the process of teaching and learning to

improve the learning results of learners. Student learning achievement are

influenced by two main factors, namely the factors from inside the students

and the factors that come from outside the student or environmental factors

(Slameto in Harminingsih: 2008) factors originating outside the student one is

learning methods. The use of appropriate learning methods greatly influences

1
 2

success in the learning process. But in the fact, that there are still a lot of

teachers who are using lecture method.

The low value of student learning achievement resulting from factors i.e.

lack of interest in learning from the students in accounting lessons. Lack of

interest in students is due to the assumption that the suppositions that

accounting is a difficult lesson, and is based on numbers.

Participation of students in learning is essential to create an active, creative

and fun learning. Thus planned learning objectives can be achieved as

maximum as possible. There is no learning process without any participation

of the students who received the delivered. Success in study is strongly

influenced by the presence of the participation of the students to learn

accounting. The students’ assumee that accounting is a lesson that is difficult

and is not fun so students feel no comfort when accounting is in progress.

Such fears make students reluctant to ask their teachers because the

incomprehension about the accounting subjects.

The problem that arises is the learning process in the classroom that still

focuses on teachers as the primary source of knowledge, where the talk is still

the main choice of teaching and learning. As soon as the teacher entered the

classroom, the teacher is giving a lecture on the subject matter of accounting

and learners only be listeners. The teacher is less in the investigation group

and the lack of media for exemplifying a problem, students are still afraid to

represent their group to state opinions. This is because learners still have not
 3

understand accounting subject matter the wholly. Therefore to achieve the

things teachers need to have creativity in choosing model of learning.

In order to make the previous efforts succeed, then, learning model

appropriate to the situation and condition of learning environment be selected.

The selection of an appropriate learning model is the creativity of a teacher so

that students not be saturated in the learning process takes place. The

selection of models of learning can also clarify the concepts provided to

learners in order to play an active role. The learning model used by teachers

should be able to help the learners’ process of thinking. One of the right

model is a model of learning Problem Based Learning. The model is one of

the models of learning where a real or concrete reasoning can be applied in a

comprehensive manner, because inside it, there is an element of discover and

solve the problem at once. Duch, 1995 statements such as "Problem-Based

Learning (PBL) is a teaching method that is characterized by the existence of

a real problem as a context for learners to learn critical thinking skills and

solve problems, and gain knowledge."

Nanik Siswidyawati (2009) States that the purpose of Problem Based

Learning is to increase the liveliness of students’ opinion, suggests students in

cooperation and cohesiveness of the learners in a group, learn leadership and

can help students develop the logical reasoning. So the goal of the Problem

Based Learning Model can improve the learning achievement of learners. It’s

been expected that models of Problem Based Learning is more effective

compared to other learning model. The effectiveness of this model is that the
 4

students are more active in thinking and understand the material in the

working group by way of solving examples of problems that faced with

learners.

From the background of the problems that have been presented before,

investigators felt the need to conduct a research that aims to improve the

students’accounting learning achievement. It makes the researchers interested

in research by taking the title of "the implementation of the Problem Based

Learning Model in improving Learning Achievement on Accounting Subject

Students Grade XI AK3 of State Vocational High school 4 of Klaten

Academic Year 2015/2016"

B. Identification of the Problems

Based on the background to the problem above,the problem can be

identified as follows:

1. The low students’ accounting learning achievement are likely due to the

use of the learning model used by teachers that lack of proper.

2. Teachers are still using monotonic methods that are not vary.

3. The low participation of students in learning process.

4. Teacher is lack in strategies, models or methods in learning in class.

C. Limitation of the Problem

Based on the background and identification of the problem raised above,

researchers give the limitation of the problems on:

 5

1. The use of methods of learning Problem Based Learning towards the

accounting learning process.

2. Learning materials used in the research is on Basic Competency Debtors

Account Management on academic year 2015/2016.

D. Formulation of the Problem

Based on the background of the problem, then the problem that becomes

the essential of research can be formulated as follows:

"Can the implementation of Problem Based Learning Model improve

learning achievement on accounting subject students grade XI AK3 of State

Vocational Senior High school 4 of Klaten academic year 2015/2016 ?"

E. Objective of The Research

In accordance with the formulation of a problem that has been presented,

then the objectives to be achieved in this research is:

"To improve learning achievement on subjects accounting learning model

with the implementation of Problem Based Learning (PBL) in Class XI AK3

of State Vocational Senior High school 4 of Klaten"

 6

F. Significance of the Research

The benefits derived from this research are:

1. For teachers

a. As motivation to apply the approach to the process of learning

skills to produce high-quality output

b. As alternative learning models in teaching material that is more fun

and easily understood by the learners

2. For students

a. Provide ease in learning accounting and can implement it into the

appropriate field

b. Providing real experiences to the learners through the use of model

learning Problem Based Learning (PBL) as a fun way to resolve

problems encountered in the process of learning

3. For School

a. Research results obtained can be used for improvements on the

quality of learning

b. Drawing up accounting learning quality improvement programme

for the next step

4. For Researchers

a. Add insight and experience as prospective educators can learn from

now to apply appropriate learning model.

 CHAPTER II
LITERATURE REVIEW

A. Literary Review

1. Accounting Learning Achievement

a. Definition of Accounting Learning Achievement

The results of the study could be explained by

understanding two words that shape it, namely "results" and

"study". Understanding the result (product) refers to an acquisition

due to doing an activity or process that resulted in the above-

mentioned input functionally (Anthony 2011). While, the study is

done to cultivate the presence of behavioral change in learning

individuals. Change in behavior that is a result of learning that

acquisition, in addition to cognitive learning results obtained by

learners.

According psychological definition, learning is a process of

change i.e. changes in behavior as a result of interaction with the

environment in fulfilling the needs of his life. The behavior change

will be evident in all aspects of behavior (Slameto 2010).

According to Roger, learning is an internal process that

moves the student to use the whole potential of their cognitive,

affective and psychomotor in order to have a wide range of

intellectual, moral, capabilities and other skills (Abudin 2011).

7
 8

In conclusion, learning is a process of work done by a

person in order to obtain a change from interaction with the

environment.

So the results of the study on the fact is changing the

behavior of the learner include cognitive, affective, as well as

psychomotor. So any educator will no doubt expects that the

results of the study of the participants increased after joining the

learning process.

Understanding accounting according to the American

Accounting Association is "Accounting as the process identifiying,

measuring and communicating economic information to permit

informed judgements and decisions by users of the information"

(Wilopo, 2005:9). Further, Soemarso S.R. (2002:3), expressed his

understanding of accounting according to the American Institute Of

Certified Public Accountant (AICPA) as follows: "accounting is

the process of identifying, measuring, and reporting of economic

information, to allow for the existence of the judgment and a clear

and unequivocal decision for those who use such information".

S Munawir Accountant (2007:5), and adherence to

accounting as follows: "accounting is the art of recording,

classification, and compaction of the on the events and happenings

that are at least partly dealing with finances through rigorous and
 9

precise ways and with the instructions or is expressed in money, as

well as interpretation against the things that arise from it".

Kamarudin Ahmad (2007:6), expressed his understanding

of accounting according to Ralph Estes (1986) as follows:

"accounting is activities that provide information, usually

quantitative and often expressed in monetary units, for decision

making, planning, control of resources and operations, evaluate the

achievements and financial reporting to investors, creditors,

authorized institutions and society".

Accounting definition above concluded that accounting is a

science that deals with a system that produces information related

to events that change the financial position of the company. Such

information may be used as an ingredient of decision-making and

responsibility in the field of finance.

Based on the description above, a result of accounting is an

attempt of learning achieved by students after study Accounting

subjects given by teachers to produce Accounting knowledge,

skills and understanding to achieve the learning objectives of

accounting.

b. Measurement of Learning Achievement

Accounting learning process is a system that consists of

input, process and output. This relates to the input learners who

carry out learning activities. The process is an activity undertaken

 10

in achieving the objectives of teaching students. The output is a

learning achievement or skills possessed by students after receiving

a learning experience. Student learning achievement need to be

known well by the individual learning as well as others concerned

to know the progress after learning in a program or materials that

have been studied. The way to measure the achievements in

studying accounting is by holding the learning evaluation by the

teacher.

Achievements of subjects Accounting can be measured

through tests both written and oral tests. After the test is

implemented it will be given the assessment objectively by the

Accounting teacher so that the test results will be shown, which

would henceforth be referred to as achievements of accounting.

When the value reached by learners is lower than the standard, then

it will be done remedial. In principle, the measurement of learning

achievement in accounting has three very important domains to see

the level of success that has been achieved.

The results of the study can be said to be successful if it had

reached the learning objective. Where the purpose of education

based on the learners can generally be classified into three:

cognitive aspect, affective aspect, and psychomotor aspects

(Dimyati&Mudjiono (2009:201)).
 11

1) Cognitive Aspect

Categorization purposes of cognitive domain by

Bloom, posited the existence of 6 (six) class/level:

a) Knowledge, in this case the student is asked to recall one

or more of the simple facts.

b) Understanding, that students are expected to be able to

prove that he understands the relationship between simple

facts or concepts.

c) Use/application, students here are required to have the

ability to choose or select a generalizations/abstractions

(concept, law, evidence, rules, how to) by right to be

applied in a new situation and apply it correctly.

d) Analysis is the students ' ability to analyzerelationship or a

complex situation or basic concepts.

e) Synthesis is the ability of students to combine the staple

elements into the new structure.

f) Evaluation is the ability of students to apply knowledge

and ability that has been owned to judge a case.

In the process of teaching and learning, these cognitive

aspects are the most prominent and can be seen directly from

the test results. Where here educator is required to carry out

all these goals. This can be done by educators with how to

 12

enter the item into the given question. The questions are given

to the students to meet the goal in terms of cognitive elements,

so that learners can achieve the expected learning goals.

2) Affective Aspects

The purpose of the affective domain relates to a

hierarchy of attention, appreciation, attitude, values, feelings,

and emotions. Kratwohl, Bloom, and Masia posited goal of

taxonomy of the cognitive domain covering 5 categories

namely receiving, responding, valuing, organization, and

characterization.

3) Psychomotor Aspect

Psychomotor domain associated with psychomotor,

manipulation of objects or activities that require of nerves and

body coordination. Kibler, Barket, and Miles stated the

taxonomy of psychomotor domain includes the striking body

movement, the precision of coordinated movement, nonverbal

communication devices, and the ability to speak. In the

process of teaching and learning, it is not only cognitive

aspects that must be considered, but also psychomotor and

affective aspects. To see the success both of these aspects, the

educator can look at it in terms of attitude and skills performed

by the learner after doing the process of teaching and learning.

 13

Based on the opinion of the above it can be concluded

that the assessment is absolutely required to measure the

results of the study. To measure the learning achievement of

the cognitive domain should be used as it can be used at any

time to measure the development of the learning achievements

of students.

c. Factors Affecting The Results of Learning

Any learning activities yield a distinctive change as a

learning achievement. Learning achievement can be achieved

through the learner attempts as a change in behaviour that includes

the domain of cognitive, affective and psychomotor, so the goal

that has been set optimally achieved. The learning achievement

obtained the learners are not the same because there are several

factors that affect its success in the learning process.

According to Slameto, there aremany types of factors that

influence the learning, but can be classified into two groups,

namely, the internal factors and external factors. Internal factors

are factors that exist in the individual that is being studied, while

the external factors are factors that are outside the individual.

1) Internal Factors, including:

a) Physical Factor

Which belong to the physical factor are health and

disability factors.
 14

b) Factors psychology

At least seven factors that pertained in the factor

that influences the psychology of learning, namely:

intelligence, attention, interest, talent, maturity and

readiness.

c) Fatigue Factor

Fatigue on someone can be distinguished into two,

namely the exhaustion of physical and spiritual exhaustion.

Physical fatigue is visible with a weak of the body while

the spiritual fatigue can be seen in the presence of lethargy

and boredom so that interest and the urge to make

something disappear.

2) External Factors, including:

a) Family Factors

Students who study will receive the influence of the

family in the form of how parents educate, relationships

between family members, household atmosphere, family

economic circumstances, understanding parents, and

cultural background.

b) School Factors

School factors that affect learning includes teaching

method, curriculum, teacher's relationship with students,

student relations with students, school discipline, teaching

 15

tool, time of school, standard lesson above size, State,

method study and homework.

c) Community Factors

Community is very influential towards the learning of

students. Its existence is due to the influence of the students

in the community. This factor includes the activities of the

students in the community, mass media, friends, hanging

out and shape life in the society.

The above factors are greatly affecting the process of

teaching and learning. When in the process of learning to

the learners do not meet the factors properly, then it will

have an effect on learning achievement achieved by a

learner. Therefore, to achieve the learning achievement

that have been planned, a teacher should pay attention to

the factors listed above in order to make the results of the

study achieved learners can be maximum.

d. Measuring Results Learning of Accounting

In the process of accountancy learning, learners are said to

be successful or not by seeing the marks of the students. The

numbers or letters in the Report reflects the learning achievement

or the extent of the success rate of learners in the learning activity.

The way used to measure the results of the study i.e. by holding an
 16

evaluation study carried out by the teacher. Evaluation according to

the Muhibbin Shah (2007:143) is "disclosure and measurement of

the results of the study, which is basically a compilation of

descriptions of students, both in quantitative as well as qualitative".

According to Sugihartono (2007:130) states in teaching and

learning activities, the measurement of the results of the study are

intended to find out how far the changes the behaviour of students

after living up to the learning process. Then the measurement

carried out byt eachers, commonly, is using the test as a tool of

measurement. The results of the measurement can be in numbers or

statements that reflect the level of mastery of the subject matter for

students, better known as the learning achievements.

Suharsimi Arikunto (2006:10) revealed that: after the end

of the process of learning, teachers hold the evaluation which is

meant to know the achievements of learning achieved by students.

This valuation (measurement and assessment) referred to test

results in this study which aims to:

a. Predicting student success with the success of something

(function of selective)

b. Diagnosing the difficulties experienced by the rest of the

(function of diagnosis)
 17

c. Determine exactly in which classification the students should

be placed (serve as a placement)

d. Serves as a measure of success.

Based on the above explanation, then it can be inferred

that the evaluation aims to find out the extent to which the

student has received a learning material that has been taught

by the teacher. Learning achievement of accounting can be

measured through tests of verbal and non- verbal (written).

2. Model of Learning Problem Based Learning (PBL)

a. Understanding The Learning Model of Problem Based

Learning (PBL)

Arends (1997:156) stated that the Problem Based Learning

(PBL) ... use in promoting higher level thinking in problem

oriented situations, including learning how to learn. According to

Arends, PBL is one of the learning models that are used to increase

high level thinking, oriented on the issue, including learning how

to learn. The process of thinking in PBL learning is necessary to

solve the problems faced by students during the learning process

takes place. The problems faced on students are in the form of the

concept of the learning material, so by the existence of such a

 18

problem, it can stimulate higher students' thinking processes in

solving problems.

According to Nurhadi (2004:109), PBL is a learning model

that uses real world problems as a context for students to learn

about how to think critically and problem solving skills as well as

to acquire the knowledge and essential concept of the subject

matter. This is in accordance with the opinion of Hong (2007:4)

who stated that in the PBL, the teacher gives the students problems

of the real world to students to be solved together. At the moment

discuss and answer the problems, students should engage in real

activities such as observing, collecting data and analysing together

with other students in a group or in the classroom.

For students studying at the school, students will be faced

with problems to be solved and resolved. The student's task is to

find a resolution to the experiences at the school designed by the

teacher. After graduating from school, students will still be faced

with all kinds of issues that must be addressed, it is expected that

the experience in school will help in the search for a settlement.

Further Nurhadi (2004:109) stated that the role of the

teacher in problem based learning is presenting problems, ask

questions, facilitate research and dialogue. Problem-based

instruction cannot be executed if the teacher does not develop a

classroom environment that allows the occurrence of exchange of

 19

ideas openly. The bottom line, students are faced with a situation

of an authentic and meaningful issue that can challenge students to

solve it. PBL directs students to have the desire to understand,

learn good learning needs so that want to use, and seeking out the

best learning resources in the framework of solving the problem at

hand.

In the PBL lesson, it prioritize the process of learning,

where teachers tasks is focused their self on helping the students

achieve the skills of directing self. Teachers in this model role as

issue publisher, inquirer, held dialogues, helps find problems, and

learning facilities. In addition, teachers provide support that can

promote the growth of students’ inquiry and intellectual. This

model can only happen if the teacher can create a classroom

environment that is open and guide the exchange of ideas.

Based on some of the opinions above, it can be concluded

that Problem Based Learning Model is a model of learning which

aims to make the learners actively discuss with the group in order

to solve the problem based on materials that have been taught.

b. Purpose of The Learning Model of Problem Based Learning

(PBL)

According to Arends (2001:350), the purpose illustration of

PBL can be seen in Figure 1, which States that the first purpose of
 20

PBL is for thinking skills and problem solving. On thinking skills

there are a variety of ideas used to describe the way people think,

explains the thought process and higher-order thinking. The

second objective is the adult modelling. The intent of this

objective is that the PBL can help performers in real life situations

and learn about the importance of the role of adults. The third

objective is to make students become autonomous and independent

learners. Students are expected to be more active in solving tasks

in the process of learning. Teachers are only role in guiding,

directing and encouraging the students to find answers to real

problems by its own students so that students can learn to resolve

problems and tasks independently in everyday life.

Inquiry and
Problem Sloving
skill
Problem Based Adult Role
Learning Behaviors

Skills for
Independent
Learning

Figure 1. Learner Achievement for Problem Based Learning

PBL learning model demands students to take

responsibility for problems encountered, and directed not to rely

entirely on the teachers so that the students will be formed

 21

independently and creatively. Study on PBL, students are faced

with problems and trying to be solved by the provision of

knowledge belonging to students and can work together in groups

to solve the problem.

c. Characteristics of The Problem Based Learning (PBL)

A variety of development has many problem-based

learning, modify the model, so that the characteristics of problem-

based teaching can be identified as follows:

a. The submission problem or question

Problem-based teaching is not only organizing

principles or specific academic skills, but it is also organizing

instruction around questions and problems socially matters and

personally to students.

Arends cited by Abbes (2000:13), questions and issues

submitted must meet the following criteria:

1) Authentic, that problem should be more deeply rooted in the

students real world than rooted in the principles of a

particular discipline

2) Clear, namely the issue is clearly formulated; in the sense

does not cause new problems for the students that ultimately

complicate the students’ settlement.

 22

3) Easy to understand, that the given problem should be easy

to understand. In addition the issue compiled and made in

accordance with the level of development of students

4) spacious and in accordance with the purpose of learning, i.e.

issues that are drafted and formulated should be broad;

means that the issue covers all material

5) Helpful that is a problem that has been drafted and

formulated must be useful, both students as problem solver

nor the teacher as a troublemaker. A useful issue is

problems that can improve thinking ability of the students to

solve problems, as well as evoking motivation for students

to learn.

b. Focuses on interdisciplinary linkages

Although teaching based problem may be centered on

specific subjects (accounting, economics and social sciences).

The issue that will be investigated is selected well so that in its

settlement students can review from many subjects

c. Investigation of authentic

In problem-based teaching, students do an authentic

investigation to find real solution to the real problem. They

must analyse and define problems, develop hypotheses and

make predictions, collect and analyse information, conduct the

experiment (if necessary), make the inference and formulate

 23

conclusions. The method of investigation used depend on the

issue being studied

d. Generate products/paper and present it

Problem-based teaching demands students to produce a

specific product in the form of real works or artefacts and

displays that describe or represent a form of problem solving

that they specify. "The product is in the form of reports, debate

transcription, physical models, video, or computer programs"

(Ibrahim and Nur, 2005:5-7). Problem-based teaching is

demonstrated by students who cooperated with one another

(most often in pairs or in small groups). Cooperation gives

motivation to continuously seen in complex tasks and multiply

opportunities for sharing inquiry and dialogue to develop social

skills and thinking skills.

d. The Stages of Problem Based Learning (PBL)

According to Ibrahim and Nur (2002:3-5) learning model of

Problem Based Learning (problem-based learning) there are five

stages in order for a learning can be achieved right on target.

Briefly, the five stages of Learning Model Based Learning as

follows:
 24

Phase behaviour of Teachers

stage 1 Teacher describe the purpose
student orientation on of the study, explained that the
problem required logistics, motivating
students engage in problem-
solving activities that he has
chosen. Teachers discuss
assessment rubric that will be
used in assessing the results of
the activities/student work
Stage 2 the teacher helps students
Organize students to learn define and organize the
learning tasks that are
associated with the issue
Stage 3 Teachers encourage students
Guide individual and group to collect the appropriate
investigations information, carry out
experiments to get an
explanation and problem
solving
Stage 4 Teachers assist students in
Develop and present the planning and preparing the
results of the work appropriate works such as
report, videos, and models that
help them to share the duties
with his friend
Stage5 Teachers help students to
Analyse and evaluate the perform reflection or
process of problem-solving evaluation of their
investigation and the processes
that they use

Table 1. Problem Based Learning

According to Wina Sanjaya (2008:228), application of PBL

the stages are as follows:

 25

a. Formulate the problem, i.e. students’ step on determining the

problem that will be solved;

b. Analyse the problem, i.e. students’ step on reviewing issues

critically and through varying viewpoints;

c. Formulating hypotheses, i.e. students’step on formulating

various possibilities of solving in accordance with his/her

knowledge;

d. Collect data, i.e. students’step to locate and describe the

information required for problem solving;

e. Hypothesis testing, i.e. students’ step on taking or formulating

conclusions in accordance with the acceptance and rejection of

the hypothesis;

f. Formulating recommendations for problem solving, i.e.

students’ step on describing the recommendations that can be

carried out according the results of hypothesis testing

formulation and the formulation of conclusions.

Learners are required to actively search for the data and the

information needed so that in the end the purpose of learning will

be achieved, i.e. learners are able to formulate a systematic

problem solving solutions.

According to Fogarty in a Made Wena (2009:92), the stages

of problem-based learning strategies are as follows:

 26

a. Encounter problems

Problem formulated by students although, previously, the

teachers have prepared the actual problems in the form of facts

so that students are able to perform analysis toward the facts.

b. Define the problems

The students along with members of the group seek to

define these problems based on ability. So the ability possessed

by students can appear, the teacher should give the trigger and

guidance gradually

c. Collect facts

In this stage, the student is required to gather required facts

and information from various sources both from the literature,

internet as well as from the experiences already gained and

subsequently able to perform information management.

Teachers as tutors served to guide students in finding needed

facts and information and guide students in doing information

management

d. Compiled a hypothesis (an alleged temporary)

Based on the facts and the information obtained, the student

attempted to link these facts so that in the end the student is

able to compile hypothesis. Teachers guide students to devise

hypotheses
 27

e. Doing investigations

Students doing an investigation of the data or information

obtained by the group. Teachers guide students in conducting

an investigation into the information and data have been

obtained by student

f. Refining identified problems

At this stage, students refine the problem was formulated

after the students completed investigations against data and

information. Teachers guide students in the completion of the

problems that have been defined

g. Concluded collaboratively solving alternative

In this stage, the students create a problem-solving

alternative conclusion collectively or collaboratively. Teachers

guide students to conclude an alternative problem solving

collaboratively

h. Doing test on result (solution) of problem-solving

In this final phase, students do the testing results of

problem solving so the solution can be achieved. Each group

presented the results of problem solving. Teachers guide

students in carrying out testing on the solution.

From the opinion of the experts above, then it can be

inferred that the stages in the PBL include:

 28

a. Formulate the problem

Students are doing an analysis of the facts presented

by the teacher as the basis for formulating the problem

b. Analyses the problem

Students along with members of the group analyse

critically the issues upon scenario of ability and

intelligence. Students then take note of the things that are

already known and unknown of these problems as well as

things that are considered important to be able to resolve

the problem. This entry is used as a guide for student in

searching data and information from various sources.

Teachers as tutors guiding students in analysing the issue

c. Compiled a hypothesis

After students finished analysing the problem, the

students attempt to formulate various possibilities or trying

to craft a temporary workaround solution by using traffic

and intelligence he has collaboratively together with

members of their respective groups. Teachers guide

students in drawing up hypotheses

d. Collect data from a variety of sources

Students along with members of the groups

independently seek data and information from a variety of

learning resources either from books, internet as well as

 29

from the experiences of the students themselves. The

teacher guides the students in collecting data from a variety

of sources

e. Refining problems have been formulated

At this stage, students can improve their formulated

problems based on data and information that has been

analysed

f. Hypothesis testing

In this step learners make conclusions

collaboratively in accordance with acceptance and rejection

of hypotheses that have been proposed. Teachers guide

students in hypothesis testing

B. Relevant Research

1. Yunita Selviana Tany (2011) in her research entitled "implementation

of Problem Based Learning (PBL) to improve the Learning

Achievement of students in Class VII-A Catholic JUNIOR HIGH

SCHOOL Frateran Celaket 21 Poor". The results of the research show

that the selection of the learning experience for students is one of the

tasks of the teacher as a facilitator who is in charge of providing a

learning environment for students. The discrepancy method chosen by

teachers in learning will have an impact on student learning outcomes.

This happens in schools, one JUNIOR HIGH Frateran Celaket

Catholic 21 Malang, from data acquisition value provided by one of

 30

the teachers of mathematics shows that percentage of thestudents grade

-passing in almost every class is less than 70%. The data show that

Class VII-A, which consists of 45 students, approximately 64% (29 of

45 students students) has been thoroughly studied with minimum 75

whereas 36% (16 students from 45 students) the rest is not thoroughly

studied.

2. Yusita Maharani (2010) in his research entitled "the implementation of

Problem-based learning (Problem Based Learning) to improve the

learning achievement of students on Entrepreneurial Training (a case

study on students of Class XI SMK Sriwedari Malang). The results

showed that the application of the model of problem-based learning

(Problem Based Learning) is optimal. This has been demonstrated by

implementing all stages of problem-based learning model (PBL). In

addition, the implementation Problem Based Learning model can also

enhance the learning achievement of students on entrepreneurial

training. This increase is indicated by an increase in the value of the

pre-test and post-test results. The average student's pre-test score on

cycle I amounted to 67.3 have elevated into 69.2 cycle II. In addition,

average scores posttest students also increased from 73.1 on cycle I

became 81.9 in cycle II.

3. Iis Tatoatun (2011) in her research entitled "the effectiveness of the

implementation of the method of Problem Based Learning towards

Students’ Learning Achievement of Basic elements of Dance of class

 31

X SMK N 2 Wonosari". The results of the research done using SPSS

showed that, a) there is a significant difference between the results of

student learning method using Problem Based Learning and learning

without the method of Problem Based Learning, which is now in terms

of learning methods lecture (conventional). From the calculation its

shown as 2849 with df 62 and p value of 0.006. Therefore, the first

alternative hypothesis is accepted. b) from the results of the calculation

of pre-test score and post-test control class its gained the score 9036

with 62 db and p value on 0.000, whereas in experimental groups

10442 with df62 and p 0.000. The control group on pre-test has an

average score of 16 and at the time of 21.93. Post-test so the gain

obtained 5.7 (21.93-2). While the experimental group had an average

score of 16 when pre-test and post-test of 23.78 so gain score

amounting to 7.4 (23.78-03). Based on the calculation then the

hypotheses of the second alternative was accepted, and Problem Based

Learning methods done in experiments class effectively used in

learning basic dance elements on a class X student SMK N 2

Wonosari.

C. Conceptual Framework

Conceptual framework is a plot to give an answer to the formulated

problem. In the framework of this research are as follows:

 32

One of the problems faced in learning accounting in SMK N 4

Klaten are teachers not yet using the learning model that is less precise.

Before holding the act, the accounting subjects teachers still use methods

of lecturing in accounting while it is not enough with the lecture method

only. The use of those learning model results on students achievement

which have not reached the value of standard yet.

The selection of an appropriate learning model will make the

students more easily understand the material. Models that can be used as

alternative learning in accounting is a model of Problem Based Learning.

Problem Based Learning model is a model of learning, where students

demanded is able to solve problems with the workings of the group. The

study on the model of learners will be involved very intensive, so the

learners’ motivation to continue learning and curiosity become increasing.

Therefore, to improve the learning results of students towards

subjects accounting, researchers will apply the model of Problem Based

Learning, which involves the learners to be active in real and appropriate

issues. As the result, it’s expected to be able to increase learners’

motivation, participation, creativity, and curiosity as well as minimizing

boredom.

The flow of thoughts in the framework of implementing the

activities of this research can be seen in Figure 2.

 33

Sebelum Tindakan

Menggunakan Metode Ceramah

Hasil Belajar Rendah

Tindakan

Menggunakan Model Pembelajaran Problem Based Learning

Hasil Belajar
Meningkat

Sesudah Tindakan

Figure 2. Research Framework

 34

D. Hypothesis

Based on theory and framework that has been previously

mentioned, then it can be formulated hypotheses on this classroom action

research as follow:

The use of model learning Problem Based Learning (PBL) can improve

learning achievement on the accounting subjects at grade XI AK3 in SMK

Negeri 4 Klaten.
 CHAPTER III
RESEARCH METHOD

A. Research Design

This research was classroom action research. According to Suharsimi

Arikunto, classroom action research has each meaning. Research refers to an

activity that observes an object by using techniques and rules of a certain

methodology to collect useful data or information in order to improve a

quality of an object that interests a researcher. Action refers to a deliberate

activity that is done for a certain purpose. In research, action is in the form of

a series of activity cycle for students. Meanwhile, classroom, in this case,

does not relate to a definition of a “room”, but it is a more specific definition.

Classroom or class refers to a group of students, at the same time, who get

involved in the same teaching and learning process with the same teacher.

By combining three definitions above; (1) research, (2) action, and (3)

classroom, classroom action research is defined as an observation of teaching

and learning processes that occur and are deliberately done in a classroom.

B. Subjects and Objects of the Research

The subjects of the research were the students of XI AK3 class of State

Vocational Senior High School 4 Klaten, Central Java, in the academic year

of 2015/ 2016. There are 34 students that consist of 1 male and 33 females.

The objects of the research were all accounting teaching and learning

processes using the implementation of Problem-Based Learning (PBL) model

35
 36

in XI AK3 class State Vocational Senior High School 4 Klaten to improve the

students’ learning achievement.

C. Operational Definitions

a. Learning Achievement

Learning achievement refers to a student’s ability due to having

experiences in accounting subject, in which the change is limited only in

a cognitive aspect.

b. Problem-Based Learning

Problem-based learning refers to learning that the starting point

begins based on the problems happening in students’ real lives that

stimulate students to learn the problems based on the students’ prior

knowledge and experiences to shape new knowledge and experiences.

In general, PBL model can be recognized by its 6 characteristics.

They are:

1. Learning activities with PBL model are started by giving students a

problem.

2. The provided problem is related to students’ real life situations.

3. It organizes a discussion about the problem, not about the subject.

4. Students are given maximal responsibilities to shape and run the

learning process directly.

5. Students are divided into small groups.

6. Students are required to demonstrate a product or a work they have

learned.
 37

D. Research Procedures

The procedures and steps used in this research were started with

planning, action, observation, and reflection.

Research procedures according to McNiff (1992) in Suharsimi (2008:

106) are as follow:

Plan

CYCLE I
Action
Reflect

Observe

Plan

CYCLE II Action
Reflect

Observe

Figure 3. Model of Action Research According to McNiff

Classroom action research began with Cycle 1 that consisted of four

activities. If the implementation was successful and obstacles during the

implementation were found in Cycle 1, the teacher (with the researcher, if the

research is done with the researcher) designed activities in Cycle 2.

 38

In Cycle 2, the activities in Cycle 1 could be repeated if the researcher

wanted to strengthen the results of Cycle 1. However, generally, activities in

Cycle 2 were refined and added with additional activities to overcome

obstacles or difficulties found in Cycle 1.

By designing activities in Cycle 2, the teacher could continue the

procedures as in Cycle 1. When Cycle 2 was done and the teacher was not

satisfied yet, he/ she could continue Cycle 3 with the same procedures as

those in the previous cycles. There are no requirements of how many cycles

should be taken. A number of cycles depends on the researcher him/herself.

1. Preparation Stage

a. Asking for permission to hold research to the headmaster and the

accounting teacher of State Vocational Senior High School 4 Klaten.

b. Doing preliminary observation to find a real situation of accounting

teaching and learning processes in State Vocational Senior High

School 4 Klaten.

c. Identifying problems in accounting teaching and learning processes

After identifying the problems, the implementation of each cycle

goes as follows:

2. Cycle 1

a. Planning Stage

In this stage, the researcher composed research instruments,

such as syllabus, lesson plans, tests, lists of students’ scores, group

work sheets, and observation sheets of students’ participation.

 39

b. Action Stage

In action stage, PBL method was implemented to improve

students’ learning achievement. The learning process was done

based on the lesson plans.

c. Observation Stage

Evaluation of learning achievement occured in this stage.

Noting, observing and documenting are done during the learning

process. Group work sheets were filled as well. Discussion aspects

included finding problems, causes of the problems, and the

solution.

d. Reflection Stage

In this stage, an analysis of process and effects of Cycle 1

implementation was conducted. Obstacles happened during Cycle

1 were also shown to be fixed in the next cycle.

3. Cycle 2

a. Planning Stage

Research instrument composing was done in this stage. The

instruments weree syllabus, lesson plans, tests, lists of students’

scores, group work sheets, and observation sheets of students’

participation.
 40

b. Action Stage

PBL model was still implemented in this stage to improve

students’ learning achievement. Learning process was conducted

based on lesson plans.

c. Observation Stage

In observation stage, evaluation of learning achievement

was done by filling group work sheets. Observation included

noting, observing and documenting learning processes.

d. Reflection Stage

The researcher waited for the results of Cycle 2

implementation.

E. Research Setting

1) Place

This research was conducted in State Vocational Senior High

School 4 Klaten, in XI AK3 class , odd semester, in the academic year of

2015/2016.

2) Time

This research was done in November 2015, odd semester, in the

academic year of 2015/2016.

a. March-April 2015: preparation stage included a thesis title

proposing, supervisor request, a thesis proposal writing, permission

 41

granting for doing research, the school surveys, and research

instrument consultation.

b. August-September 2015: research stage included all activities done

in the field covering research instrument testing and data collection.

c. November 2015-finish: final stage included data processing and

report writing.

F. Data Collection Techniques

a. Observation

Observation is done directly to the objects of the research, so the

researcher knows the real condition during accounting teaching and

learning processes.

b. Test of Learning Achievement

A test is an evaluation tool for students. It is in the form of written,

spoken or action.

c. Field notes

Field notes are needed to write down important things occurring

during teaching and learning processes.

G. Research Instruments

a. Observation Sheets

This research instrument is filled with the results of classroom

observation during teaching and learning processes. Observation sheets

also function as a reflection for the next cycle.

 42

No Langkah Pembelajaran Kelompok

A B C D E F G H
1. Aktivitas mengidentifikasi masalah 2 4 3 2 3 3 2 4
2. Aktivitas menganalisis masalah 2 4 3 2 3 3 2 4
3. Aktivitas menyusun hipotesis 2 4 3 2 3 3 2 4
4. Aktivitas mengumpulkan data 2 4 3 2 3 3 3 4
5. Aktivitas menganalisis data 2 4 3 2 3 3 3 4
6. Aktivitas menyempurnakan 2 4 3 2 3 2 2 3
permasalahan yang telah dirumuskan
7. Aktivitas menguji hipotesis 2 3 3 2 2 2 3 4
8. Aktivitas menampilkan penemuan 2 3 2 2 2 2 2 3
(Adapted and modified from Heni (2010))

Explanation:

A number of students in one group : 4-5

Maximal score of each indicator :4

1 = Not Active

2 = Less Active

3 = Active

4 = Very Active
 43

b. Test

A test is used to find out students’ improvement in answering

questions. Written data collection tools are in the form of multiple choice

questions and essays. Below are the tests used by the researcher.

Table 2. Test Blueprint of Cycle 1

No Kompetensi Indikator Materi Aspek Yang Bentuk

Dasar Pencapaian Diukur Soal
Kompetensi
1 Mengelola 1.1 1. Pengetahuan Soal
Kartu piutang Pembukuan Pembukuan Pemahaman Pilihan
dalam Cadangan Penerapan Ganda
Cadangan Kerugian Analisa dan
Kerugian Piutang Uraian
Piutang 2.
1.2 Perhitungan
Perhitungan besarnya
besarnya cadangan
cadangan 3. Jurnal
1.3 Jurnal Cadangan
Cadangan Kerugian
Kerugian Piutang
Piutang

Table 3. Test Blueprint of Cycle 2

No Kompetensi Indikator Materi Aspek Yang Bentuk

Dasar Pencapaian Diukur Soal
Kompetensi
1 Mengelola 1.1 1. Penentuan Pengetahuan Soal
Kartu piutang Penentuan jangka waktu Pemahaman Uraian
jangka waktu dan tenggang Penerapan
dan tenggang hari dalam Analisa
hari dalam Piutang
Piutang Wesel
Wesel 2.
1.2 Perhitungan
 44

Perhitungan besarnya
besarnya nilai nilai
diskonto dan diskonto dan
uang yang uang yang
diterima diterima
1.3 Jurnal 3. Jurnal
Piutang Piutang
Wesel Wesel

Assessment rubrics used by the researcher are:

Table 4. Assessment Rubric of Cycle 1

Bentuk Soal Keterangan Skor Total Skor Nilai

Pilihan - Bila jawaban benar 5
Ganda ( Soal
1-5) - Bila perhitungan salah 2

- Bila tidak menjawab 0

Total skor benar 5x5

25

Uraian (Soal - Bila jawaban benar 25

1-3)
- Bila jurnal benar 10
15
- Bila perhitungan benar

Total skor benar 25x3 75

Total Nilai 100

 45

Table 5. Assessment Rubric of Cycle 2

Bentuk Nomor Keterangan Skor Total Nilai

Soal Soal Skor
Soal 1 - Menentukan 10
Uraian jangka waktu
- Menentukan 10
tenggang hari 10
- Perhitungan nilai
diskonto
- Perhitungan uang
yang diterima dari 20
pendiskontoan

Total Skor 50
- Menentukan 10
jangka waktu
- Menentukan nilai 10
bunga 20
- Perhitungan uang
2` yang diterima dari
pendiskontoan
- Jurnal Piutang 10
Wesel

Total Skor 50

Total Nilai 100

Explanation:

Total Score 0-74 : Not Mastered

Total Score ≥75-100 : Mastered

 46

H. Validity and Reliability of Instruments

1. Validity

Sugiyono (2012: 173) explains that an instrument is valid if “it can

be used to measure what should be measured”. Validity used in this

research was content validity. The content validity of the instruments

was made based on the standard competencies, basic competencies and

indicators in the syllabus of XI AK3 class on Managing Debtors

Account topic. The research then made a test blueprint. Finally, the

researcher wrote indicators into questions of the test.

2. Reliability

Sugiyono (2012: 172) says that a reliable instrument is that it can

be used to measure the same objects for several times. Therefore,

reliability is defined as an instrument that is able to give consistent and

stable results if the instrument is tested for several times.

I. Data Analysis Technique

Comparative Descriptive Analysis

This data analysis was conducted to compare between the initial

condition before implementation and the results gained in Cycle 1 and 2.

Hence, there were differences between both conditions after

implementation. The data obtained from observation and tests showed

students accounting learning achievement in cognitive skill only.

 47

J. Criteria of Successfulness of the Research

Criteria of successfulness of this research is when all students in one

classroom improve their learning achievement after the implementation of

Problem-Based Learning model. Students’ learning achievement is improved

if they gain minimal score 75 of each indicator, in which students’ abilities

are categorized according to likert scale into four: 1) good (76-100%), 2)

good enough (56-75%), 3) worse (40-55%), and 5) not good (<40%). (Wina

Sanjaya, 2009: 96).

Calculation was done by using score percentages of students’ learning

achievement. To know final scores of the implementation, total score is

divided with maximum score times 100%. This score is the real students’

scores after the implementation. It is successful and it gains learning

achievement percentage 75%.

To obtain a percentage of the score, the formulation is:

Explanation:

P = percentage

fo = a number of scores

N = total score/ideal score

 CHAPTER IV
RESEARCH RESULT AND DISCUSSION

A. Research Setting

This research was done in State Vocational Senior High School 4

Klaten. It is located in Kecamatan North Klaten, Klaten regency, specifically

in BelangWetan village. SMK Negeri 4 Klaten has 3100 students that consist

of 1033 students of grade X, 1067 students of grade XI, and 1000 students of

grade XII.

In accounting teaching and learning processes in State Vocational Senior

High School 4 Klaten, Problem-Based Learning was not implemented in the

basic competence of debtors account management, thus students did not reach

minimum completeness criteria (KKM) determined by the school in the

beginning of the semester. To anticipate it, the researcher conducted research

in XI AK3 class using Problem-Based Learning (PBL) model to improve

students’ learning achievement.

B. Research Report

1. Cycle 1

Cycle 1 was done in three meetings for one week. The first

meeting lasted 2x45 minutes, the second meeting lasted 3x45 minutes,

and the last meeting lasted 2x45 minutes. Cycle 1 was conducted on

November 3-5, 2015. The stages are as follow:

48
 49

a. Planning Stage

According to the result of the classroom observation on

February 10, 2015, it was found that the teacher still used

traditional teaching method that was explaining. As the result, the

students’ participations were less. Students were also less active

and their scores did not reach KKM.

The students’ cognitive scores gained from the previous test

were tried out. The tried out test were eligible to be used. The

results of the pre-test on debtors account topic can be seen in Table

6 below:

Table 6. The Frequency of Accounting Learning Achievement of

the Students of XI AK3 Class of SMK Negeri 4 Klaten
before Implementation
Number Score Frequency Percentage
1 21-30 1 2,94%
2 31-40 1 2,94%
3 41-50 3 8,82%
4 51-60 3 8,82%
5 61-70 3 8,82%
6 71-80 3 8,82%
7 81-90 3 8,82%
8 91-100 17 50%
Total 34 100%
(Adapted and modified from Isna (2009))

Based on Table 6, students’ learning achievement can be seen

in a graphic chart below.

 50

Figure 4. The Graphic Chart of Accounting Scores of the

Students of XI AK3 Class of SMKN 4 Klaten before
Implementation

Based on the data of students’ scores above, it is concluded

that before implementation, from 34 students of XI AK3 class

only 20 students gained scores up beyond KKM. There were 14

students or 41.18% who gained score below KKM that was 75.

Consequently, the researcher consulted it with the accounting

teacher to conduct teaching and learning processes using

Problem-Based Learning.

Table 7. The Result of Pre-Test

Explanation Pre-test
Lowest score 30
Highest score 100
Score mean 79,8
Completed 58,82%
(Adapted and modified from Isna (2009))

The analysis of pre-test evaluation gained mean score of

students’ abilities in answering questions correctly was 79.8 in

 51

which it did not satisfy the accounting teacher, the researcher and

the school yet. The percentage of students who completed a test in

debtors account management topic was 58.82%, while the school

expected the students to reach more than 75%. From the analysis of

the pre-test, proceesing actions were held to create understanding,

learning achievement, and learning activities, especially for debtors

account management topic.

b. Action Stage

Actions were planned carefully which later would be

consulted with the accounting teacher as a reference to implement

the actions. The researcher composed observation sheets that

would be used to assess students’ affective and psychomotor

learning achievement during teaching and learning processes.

Observation sheets also functioned to assess the teacher’s

performance in teaching using Problem-Based Learning model.

Meanwhile, for evaluation tools, the teacher and the researcher

created a test consisting of multiple choice questions and essays to

find out the level of students’ understanding toward reserve for

possible losses topic.

In this stage, the teacher implemented PBL model based on

the lesson plans. During the teaching and learning processes, the

teacher attempted to explain reserve for possible losses topic using

PBL model that were carried out in three meetings.

 52

1) Meeting 1

In meeting 1, the topic was managing provision for

doubtful debt with indicators: a) explaining receivable

determination, b) explaining bookkeeping of reserve accounts,

and c) explaining procedures of recording provision for

doubtful debt. The teacher started the lesson by greeting,

saying prayer and checking students’ attendance. She then

gave apperception about the topic being discussed.

In the core activity, the teacher explained the topic before

starting a new topic. She invited students to discuss reserve for

possible losses with their groups. Yet, before that, the teacher

grouped the students. The students than discussed questions

that the teacher gave. After discussing the answers to the

questions, a representative of each group presented the answer

in front of the class, while the rest gave comments on it.

In the final activity, the teacher evaluated the topic that was

presented by some groups. The other groups who had not

presented yet would present their answers in the next meeting.

2) Meeting 2

In meeting 2, material for managing debtors account was

provision for doubtful debt with indicators: a) explaining

receivable determination, b) explaining bookkeeping of reserve

accounts, and c) explaining procedures of recording provision

 53

for doubtful debt. The teacher started the lesson by greeting,

saying prayer and checking students’ attendance. She then

gave apperception about the topic discussed in the previous

meeting. Before going to the core activity, the teacher invited

groups who had not presented yet to come forward to present

their answers. The rest gave comments on it. At the end of the

presentation, the teacher gave a little evaluation about the

presentation.

In the core activity, the teacher asked a material of

provision for doubtful debt that was discussed in the previous

meeting. Then, she divided students into small groups. They

were given another problem about provision for doubtful

debtto be discussed with their groups. After discussing, they

proceeded to present their answers in front of the class.

The final activity was a question and answer session. The

teacher and the students asked and answered about the topic

they discussed. The students could ask their own questions.

The teacher announced the students that there would be a test

in the next meeting to assess their understanding about the

topic.
 54

3) Meeting 3

In meeting 3, material for managing debtors account was

provision for doubtful debt with indicators: a) explaining

receivable determination, b) explaining bookkeeping of reserve

accounts, and c) explaining procedures of recording provision

for doubtful debt. The teacher started the lesson by greeting,

saying prayer and checking students’ attendance. She then

gave apperception about the topic to dig students’

understanding.

In the core activity, the teacher distributed test sheets that

contained problems related to the topic they discussed in the

previous meetings. The students were expected to answer the

questions individually in order to assess their understanding

about the topic.

In the final activity, the teacher gave feedbacks to the

students and then ended the lesson that day by saying goodbye.

c. Observation Stage

The researcher observed the students’ attitudes and

behaviors during the accounting teaching and learning processes.

The researcher observed the teacher’s performance in teaching

accounting using PBL as well.

 55

1) Results of the observation for the teacher

From the observation data in Cycle 1 and 2 in 3 meetings,

the results of the observation were as follow:

a) The teacher prepared the lesson plans systematically.

b) The teacher started the lesson well. She opened the class

by delivering good opening and question and answer

session about a topic being discussed to increase students’

motivation.

c) The teacher gave the students opportunities to ask about

materials they did not understand yet.

d) The teacher did not give much praise to students who

could answer questions correctly.

e) The teacher explained materials clearly.

f) The teacher managed the class successfully.

g) The teacher utilized learning tools properly.

h) The teacher was able to motivate students to be active in

asking questions and voicing their opinions, because she

created a fun teaching and learning process.

i) The teacher gave students less opportunities to conclude

materials they discussed.

j) The teacher did not obey time management and learning

steps, so the implementation of lesson plans was not

carried out too well.

 56

2) Results of the observation for the students

From the observation data in Cycle 1, the students’ learning

achievement were:

a) The students paid attention to the teacher’s explanation,

but they still needed to improve it.

b) The students were active.

c) The students showed improvement in group works.

d) The students did individual or group works seriously.

e) The students were still afraid to give presentation in front

of the class.

f) The students were able to do group discussion critically.

d. Reflection Stage

From the report of Cycle 1, the researcher found that there

were 14 students whose scores did not reach KKM yet. Therefore,

she continued Cycle 2 for the next topic that was notes receivable.

The results of reflection are explained as follows:

 57

Table 8. The Frequency of Accounting Learning Achievement of

the Students of XI AK3 Class of SMK Negeri 4 Klaten
in Cycle 1
Number Score Frequency Percentage
1 21-30 1 2,94%
2 31-40 0 0%
3 41-50 0 0%
4 51-60 0 0%
5 61-70 17 50%
6 71-80 15 44,11%
7 81-90 1 2,94%
8 91-100 0 0%
Total 34 100%
(Adapted and modified from Isna (2009))

A table of accounting learning achievement of the students

of XI AK3 class of SMK Negeri 4 Klaten in Cycle 1 can be seen

in the following graphic chart.

20 21-30
Score Frequency

15
10 31-40
5
41-50
0
51-60
61-70
Score 71-80

Figure 5. The Graphic Chart of Accounting Scores of the

Students of XI AK3 Class of SMKN 4 Klaten in
Cycle 1

From the data, it is concluded that after Cycle 1

implementation, there was 1 student or 2.94% of students gained

score 30, 1 student or 2.94% of students gained score 65, 16

students or 47% of students gained score 70, 13 students or

 58

38.2% of students gained score 75, 2 students or 5.86% of

students gained score 80, and 1 student or 2.94% of students

gained score 85.

Table 9. Score Improvement of Accounting Learning

Achievement of the Students of XI AK3 Class of
SMK Negeri 4 Klaten in Cycle 1
Explanation Pre-test Cycle 1
Lowest score 30 30
Highest score 100 85
Score mean 79,8 71,47
Completed 58,82% 47,05%
(Adapted and modified from Isna (2009))

From the analysis of the improvement of students’ learning

achievement in Cycle 1 (see Table 5), the researcher concluded

that the percentage of pre-test scores decreased 11.77%, yet each

score increased. The scores were above the mean score that the

teacher, the researcher and the school expected, that was 75.

In Cycle 1 implementation, many weaknesses were still

found.

1) For the teacher

a) The teacher was not really successful to improve

students’ attention in teaching and learning processes.

b) The teacher did not give much attention to the students

who paid less attention to her explanation.

c) The teacher did not give much praise to students who

could answer questions correctly.

 59

d) The teacher did not use the time allocation well.

e) The teacher did not effectively monitor students’

activities in the classroom.

2) For the students

a) There were several students who found it difficult to

understand reserve for possible losses.

b) The students were more active in the class, but it was

still needed to be improve to reach maximum learning

achievement.

Because the indicator was not achieved yet that the

percentage of students’ score below KKM was 52.95%, the

researcher needed to refine the action implementation. The

refinement was carried out in Cycle 2 with better plans by

improving and refining unsuccessful activities in Cycle 1.

2. Cycle 2

Cycle 2 was carried out in 3 meetings for 1 week. The first meeting

lasted for 2x45 minutes, the second meeting lasted for 3x45 minutes, and

the last meeting lasted for 2x45 minutes. The implementation was on

November 10-12, 2015. The stages included:

a) Planning Stage

In this stage, the researcher planned actions:

1) Re-composing lesson plans

2) Maximizing PBL model in teaching and learning processes

 60

3) Maximizing the learners actively discuss with the group

4) Reviewing reserve for possible losses topic

b) Action Stage

Accounting teaching and learning processes were conducted

based on the lesson plans.

1)Meeting 1

In meeting 1 on managing debtors account topic about

notes receivable with indicators: a) explaining the definitions

of notes receivable, b) explaining the types of notes receivable,

c) explaining the formula of notes receivable discounting and

d) explaining the procedures of notes receivable recording. The

teacher started the lesson by greeting, saying prayer and

checking students’ attendance. She then gave apperception

about the topic being discussed.

In the core activity, the teacher invited the students to

discuss with their teammates about notes receivable. Then, the

representative of each group presented the result of the

discussion in front of the class and the rest gave comments on

it.

In the final activity, the teacher invited the students to ask

about materials that they did not understand yet before she

concluded the overall discussion that day.

 61

2)Meeting 2

In meeting 2 on managing debtors account topic about

notes receivable with indicators: a) explaining the definitions

of notes receivable, b) explaining the types of notes receivable,

c) explaining the formula of notes receivable discounting and

d) explaining the procedures of notes receivable recording. The

teacher started the lesson by greeting, saying prayer and

checking students’ attendance. She then gave apperception

about the topic discussed in the previous meeting. Before

going to the core activity, the teacher invited groups who had

not presented yet to come forward to present their answers.

The rest gave comments on it. At the end of the presentation,

the teacher gave a little evaluation about the presentation.

In the core activity, the teacher asked a material of notes

receivable that was discussed in the previous meeting. Then,

she divided students into small groups as she did in the

previous meeting. They were given another problem about

notes receivable losses to be discussed with their groups. After

discussing, they proceeded to present their answers in front of

the class and the others gave comments.

The final activity was a question and answer session. The

teacher and the students asked and answered about the topic
 62

they discussed. The students could ask their own questions.

The teacher announced the students that there would be a test

in the next meeting to assess their understanding about the

topic. She ended the meeting by praying and saying goodbye.

3) Meeting 3

In meeting 3 on managing debtors account topic about

notes receivable with indicators: a) explaining the definitions

of notes receivable, b) explaining the types of notes receivable,

c) explaining the formula of notes receivable discounting and

d) explaining the procedures of notes receivable recording. The

teacher started the lesson by greeting, saying prayer and

checking students’ attendance. She then gave apperception

about the topic to dig students’ understanding.

In the core activity, the teacher distributed test sheets that

contained problems related to the topic they discussed in the

previous meetings. The students were expected to answer the

questions individually in order to assess their understanding

about the topic.

In the final activity, the teacher gave feedbacks to the

students and then ended the lesson that day by saying goodbye.
 63

c) Observation Stage

The researcher observed the students’ attitudes and

behaviors during the accounting teaching and learning processes.

The researcher observed the teacher’s performance in teaching

accounting using PBL as well.

1. Results of the observation for the teacher

From the observation data, the results of the observation

were as follow:

a) The teacher prepared lesson plans and media

systematically, so the students’ comprehension about

debtors account were improved.

b) The teacher was able to manage the class by creating a

conducive situation and also gave more attention to the

students who did not pay attention to her explanation.

c) The teacher responded to the students’ questions and

opinions.

d) The teacher gave praises to the students who were

successful to correctly answer questions and to a group

with the best presentation.

e) The teacher guided the students when they found

something difficult during presentation and group

discussion.
 64

f) The teacher could manage time based on the lesson plans.

2. Results of the observation for the students

From the observation data in Cycle 2, the students’

learning achievement were:

a) The students paid attention to the teacher’s explanation

more seriously.

b) The students’ willingness to get involved in the learning

processes were improved.

c) The students’ attention, motivation and interests toward

the teacher’s explanation were improved.

d) The students were active during teaching and learning

processes.

e) Group works were increased.

f) The students were braver to ask questions and voice their

opinions.

g) The students did individual and group works well.

d) Reflection Stage

After Cycle 2 implementation, a test was done on

November 12, 2015. From that, the students’ abilities in doing the

test was shown in Table 10 below.

 65

Table 10. The Frequency of Accounting Learning Achievement of

the Students of XI AK3 Class of SMK Negeri 4 Klaten
in Cycle 2
Number Score Frequency Percentage
1 21-30 0 0%
2 31-40 0 0%
3 41-50 0 0%
4 51-60 0 0%
5 61-70 0 0%
6 71-80 19 55,88%
7 81-90 6 17,64%
8 91-100 9 26,47%
Total 34 100%
(Adapted and modified from Isna (2009))

From Table 10 above, it can be seen in the graphic chart below.

20
21-30
Score Frequency

15
31-40
10 41-50
51-60
5
61-70
0 71-80
81-90
91-100
Score

Figure 6. The Graphic Chart of Accounting Scores of the Students

of XI AK3 Class of SMKN 4 Klaten in Cycle 2

From the data, it is concluded that after Cycle 2

implementation, there were 19 student or 55.88% of students

gained score 80, 6 students or 17.64% of students gained score 90,

and 9 students or 26.47% of students gained score 100.

 66

Table 11. Scores of the Cognitive Test of the Students of XI AK3

Class of SMK Negeri 4 Klaten
Explanation Pre-test Cycle 1 Cycle 2
Lowest score 30 30 80
Highest score 100 85 100
Score mean 79,8 71,47 87
Completed 58,82% 47,05% 100%
(Adapted and modified from Isna (2009))

1) The students’ lowest scores were 30 in pre-test, 30 in Cycle 1,

and 80 in Cycle 2.

2) The students’ highest scores were 100 in pre-test, 85 in Cycle

1, and 100 in Cycle 2.

3) The students’ mean scores increased and decrease as well, they

were 79.8 in pre-test, 71.47 in Cycle 1, and 87 in Cycle 2.

4) For the students who completed tests or their scores were above

KKM (KKM = 75), it was shown that the percentages were

58.82% in pre-test, 47.05% in Cycle 1, and after reflection

there were 18 students whose scores did not reach KKM, but

the whole scores increased. It could be seen from the

percentage of a number of students who completed tests. In

addition, in Cycle 2 the students’ scores reached KKM.

From the data above, the researcher found the increase and

decrease of the learning indicators in pre-test, Cycle 1, and

Cycle 2. The increase showed that PBL model made students

learn more effectively, because they were more active in the

class. The students were given opportunities to speak up, to

 67

have group discussions, and to do presentations. They were

given more praise so they were more motivated.

There were improvements in in Cycle 2.

1. For the teacher

a) The teacher improved her attention to the students

during teaching and learning processes.

b) The teacher admonished the students who did not

pay attention to her explanation.

c) The teacher improved students’ interaction.

d) The teacher gave the students individual and group

guidance.

e) The teacher gave praise to the students who

correctly answered questions and worked

cooperatively in group works.

2. For the students

a) The students mostly understood debtors account.

b) The students were able to answer questions about

debtors account.

From the explanation above, PBL model was able to

improve students’ accounting learning achievement about debtors

account topic in XI AK3 class of SMK Negeri 4 Klaten. The

learning improvements were due to the students’ active

involvement during teaching and learning processes. From the

 68

determined indicators in this research, all indicators were achieved

after Cycle 2 implementation, so the cycle implementation was

stopped.

C. Discussion

The improvement of students’ accounting learning achievement is a

pride. Before the implementation of Cycle 1 and 2, the students’ accounting

scores were still low. After the implementation of problem-based learning

(PBL) model, their accounting scores increased. It is in line with

YatimRiyanto (2009: 288). He says that problem-based learning is a learning

model that can help students to actively and independently develop their

thinking skills to solve problems by searching for data, so rational and

authentic solutions are obtained.

PBL model can improve students’ accounting learning achievement. In

Cycle 1, the classical mean was 71.47 or categorized into quite good.

Meanwhile, in Cycle 2, the classical mean increased into 87 or was

categorized into good. It was shown from the improvement of classroom

mean scores in Cycle 1 and Cycle that were 71.47 and 87. The students’

classical mean scores improved 15.53% or 21.72%. The improvement of

students’ accounting learning achievement using PBL model was a

complement of the previous research. The research, for example, were done

by YunitaSelvinaTany (2011), Yusita Maharani (2010), and IisTatoatun

(2011).
 69

YunitaSelvinaTany (2011) in her research entitled “The Implementation

of Problem-Based Learning (PBL) to Improve the Students’ Learning

Achievement in VII-A Class of SMP KatolikFrateranCelaket 21 Malang”

says that the selection of learning experiences for students is one of a

teacher’s tasks as a facilitator who provides a learning environment for

students. The inappropriateness of method chosen by a teacher in teaching

and learning processes will influence students’ learning achievement. It

always happens at schools, one of them happened in SMP

KatolikFrateranCelaket 21 Malang. From data of the students’ scores of a

mathematics teacher there, it showed that the percentage of students’

accomplishment in each class was less than 70%. The data showed that class

VII-A consisting of 45 students, about 64% of them (29 of 45 students)

accomplished with minimum score 75, while the rest or 36% of them (16 of

45 students) did not accomplish.

Meanwhile, Yusita Maharani (2010) in her research entitled “The

Implementation of Problem-Based Learning to Improve the Students’

Learning Achievement in Entrepreneurship Subject (A Case Study to the

Grade XI Students of SMK Sriwedari Malang)” explains that the

implementation of PBL model was optimum. It was shown by the

implementation of all stages of PBL model. Besides, the implementation of

problem-based learning model could improve students’ learning achievement

in Entrepreneurship subject. The improvement was shown by the

improvement of pre-test and post-test scores. The pre-test mean score in

 70

Cycle 1 was 67.3 and it improved to 69.2 in Cycle 2. Meanwhile, the post-test

mean score improved to 73.1 in Cycle 1 and improved to 81.9 in Cycle 2.

This research is relevant with research by IisTatoatun (2011) in her

research entitled “The Effectiveness of the Implementation of Problem-Based

Learning Model toward The Grade X Students’ Learning Achievement about

Basic Elements of Dancing of SMK N 2 Wonosari.” The results of the

research analyzed using SPSS showed that a) there were significant

differences between the students’ learning achievement withPBL model and

that without PBL, the calculation showed th= 2,849 with df 62 and p = 0.006,

so the first alternative hypothesis was accepted, b) from the calculation of

pre-test and post-test scores of a controlled class, it showed th = 9.036 with

db 62 and p = 0,000, while in an experimental group th = 10.442 with df62

and p = 0.000. A controlled class gained a pre-test mean score 16.21 and a

post-test mean score 21.93, so the gain score was 5.7 (21.93-16.21). An

experimental group gained pre-test mean score 16.37 and post-test mean

score 23.78, so the gain score was 7.4 (23.78-16.37). Based on the

calculation, the alternative hypothesis of both groups was accepted and PBL

model carried out in the experimental class was effective to use in learning

basic elements of dancing for the grade X of SMK N 2 Wonosari.

According to the explanation above, in conclusion, the improvement of

accounting learning achievement using PBL model is a complement of the

previous research. Besides, it is also a solution and a pioneer to overcome

problems that teachers and students experience in accounting teaching and

 71

learning processes. The use of PBL model can improve the students’

accounting learning achievement in XI AK3 class of SMK Negeri 4 Klaten. It

is proven by the improvement of the students’ mean scores. Moreover, the

students show positive attitudes. They are more active, excited and discipline

during the teaching and learning processes.

 CHAPTER V
CONCLUSIONS, IMPLICATIONS AND SUGGESTIONS

A. Conclusions

According to the results of the research, it can be concluded that the

implementation of Problem-Based Learning model improved the accounting

learning achievement of the grade XI AK3 students of SMK Negeri 4 Klaten

in the academic year of 2015/ 2016. Students’ accounting learning

achievement in debtors account topic were improved after the implementation

of PBL. It could be seen from the students’ mean scores. In the pre-test, the

mean score was 79.8, while in Cycle 1 and Cycle 2 the scores were 71.47 and

87. The percentage of a number of students who accomplished KKM (KKM=

75) were 58.82% in pre-test, 47.05% in Cycle 1, and after reflection there

were 18 students who did not accomplish KKM (scores below 75). However,

generally, the students’ learning achievement improved and in Cycle 2, all

students accomplished KKM.

B. Implications

The accounting learning implementation and research procedures were

based on Problem-Based Learning model. The model used in this research is

cyclical. The research procedures consisted of 2 cycles. Cycle 1 was carried

out on November 3-5, 2015. Cycle 2 was carried out on November 10-12,

2015. Indicators that needed to be accomplished were: (1) explaining

receivable determination, (2) explaining bookkeeping of reserve accounts, (3)

72
 73

explaining procedures of recording provision for doubtful debt, (4) explaining

the definitions of notes receivable, (5) explaining the types of notes

receivable, (6) explaining the formula of notes receivable discounting, and (7)

explaining the procedures of notes receivable recording.

In each cycle implementation, there were 4 stages: planning, action,

observation, and reflection. These stages were done repeatedly.

According to the literature review and the results of the research, the

implications of the research that are aimed to improve students’ learning

achievement in debtors account topic theoretically and practically.

1. Theoretical Implications

The results of the research showed that Problem-Based Learning

model improved students’ learning achievement in debtors account topic

and obtained positive responses from the students. It can be seen below.

a. Problem-Based Learning model improved students’ accounting

learning achievement, because PBL involved the students to interact

with the teacher, gave them opportunities to voice their opinions, and

praised them when they did jobs well.

In general, the students’ learning achievement showed

significant changes. The teacher taught the students better as well,

but she was still weak in managing time.

The percentage of the students’ learning achievement after PBL

implementation improved. It was proven by the students’

involvement to speak up, voice their opinions, interact with the

 74

teacher and do assignments. With the improvement of their active

involvement and creativities, the classroom situation was more fun

and conducive. Consequently, the students’ accounting learning

achievement in XI AK3 class of SMK Negeri 4 Klaten improved.

b. The right and optimum implementation of PBL model improved the

students’ accounting learning achievement.

2. Practical Implications

The results of this research can be used as a feedback for teachers

and teachers to be to improve the effectiveness of teachers’ teaching

strategies and increase the quality of teaching and learning processes.

The students’ learning achievement can be improved by implementing a

right learning model for students.

Based on the criteria and the discussion in Chapter IV, this

research can be used to help the researcher overcome other same

problems. Besides, more detailed research about teachers’ efforts to

improve students’ learning achievement needs to be conducted. Problem-

based learning can be used and developed by teachers to overcome the

same problems, especially to improve students’ learning achievement

that are generally possessed by most students. Obstacles emerging in this

research had to be avoided maximally.

The obstacles that the teacher experienced were to control students

and classroom situation. When a representative of a group presented the

 75

answers, other students had a chit-chat with their friends, they did not

pay attention to the presentation. For that reason, the teacher has to be

creative to face the problem, one of the solutions was that she can move

the student’s seat close to the teacher’s seat. The teacher has to interact

with the trouble makers well. The other problem was that the teacher

could not manage time well.

C. Limitation of the Research

Limitation of the research are:

1) The use of problem-based learning model was only on managing

debtors account topic.

2) Problem-based learning model could not be implemented to different

subjects and objects.

3) The research was only carried out in SMK Negeri 4 Klaten.

D. Suggestions

1) For the school

a) Classroom action research helps improve the learning quality at the

school.

b) The school is hoped to be able to make a learning model that can be

implemented to different subjects and objects.

 76

2) For the teacher

a) The teacher is hoped to use problem-based learning model to improve

the students’ learning achievement on debtors account topic.

b) The teacher is hoped to give students’ opportunities to get involved

more by voicing their opinions in teaching and learning processes

using problem-based learning.

c) The teacher helps the students improve their involvement, and

creativities. The learning effectiveness is improved using problem-

based learning.

3) For the students

a) The students should get involved by voicing their ideas during

teaching and learning processes, so the teaching and learning

processes can be carried out well and they can achieve optimum

learning goals.

b) The students can apply their learning achievement in their daily lives.

c) KKM can be increased to 80%.

d) The students can maintain their accounting scores by applying

problem-based learning model.

4) For other researchers

a) For other researchers who will do the same research using PBL

model, they should do observations in more details, especially when

they will give coaching before action implementation.

 77

b) Researchers need thorough preparation, so the results of the research

are very satisfying.

c) Researchers should have coordination between the accounting teacher

and the supervisors in order to obtain successful research.

 REFERENCES

Ahmad, Kamarudin. (2007). Akuntansi Manajemen: dasar-dasar konsep biaya

dan pengambilan keputusan. Edisi Revisi. Jakarta: Penerbit PT. Raja
Grafindo Persada.

Arends, Richard I. (1997). Classroom Instruction and Management. USA: the

Mc.Graw-Hill Companies.

Dimyati dan Mudjiono. (2009). Belajar dan Pembelajaran. Jakarta: PT Rineka

Cipta

Duch, J.B. (1995). Problems: A Key Factor in PBL. [On Line].

Tersedia:http://www.udel.edu/pbl/cte/spr96-phys.html (Diakses 9 Juni
2015)

Harminingsih. 2008. Faktor-Faktor Yang Mempengaruhi Hasil Belajar.

http://harminingsih.blogspot.com/2008/08/faktor-faktor-yang-
mempengaruhi hasil.html. (Diakses 9 Juni 2015)

Ibrahim dan Nur. (2005). PengajaranBerdasarkan Masalah. Surabaya: University

Press.

Iis Tatoatun (2011). “Efektivitas Penerapan Metode Problem Based Learning

terhadap Hasil Belajar Unsur-Unsur Dasar Tari Siswa Kelas X SMK N
2 Wonosari”. Skripsi. Universitas Negeri Yogyakarta.

Made Wena. (2009). Strategi Pembelajaran Inovatif Kontemporer Suatu Tinjauan

Konseptual Operasional. Jakarta: Bumi Aksara.

Muhibbin Syah. (2007). Psikologi Pendidikan Suatu Pendekatan Baru. Bandung:

PT. Remaja Rosda Karya.

Munawir, Drs. S. Akuntan (2007). Analisa Laporan Keuangan.Edisi Keempat.

Yogyakarta: Penerbit Liberty.

Nurhadi. (2004). Kurikulum 2004 Pertanyaan dan Jawaban. Malang: Grasindo.

Purwanto. (2011). Evaluasi Hasil Belajar. Yogyakarta: Pustaka Pelajar, hlm. 44

Siswidyawati, Nanik. 2009. Implikasi Model PBL untuk Meningkatkan Hasil

Belajar SIswa Pelajaran Biologi di SMPN 1 Gesi. Universitas Sebelas
Maret. Diterbitkan Online.

78
 79

Slameto. (2010). Belajar dan Faktor-faktor yang Mempengaruhinya. Jakarta:

Rineka Cipta, hlm. 2

Sugiyono. (2012). Metode Penelitian Pendidikan, Pendekatan Kuantitatif,

Kualitatif danR & D. Bandung: Alfabeta.

Suharsimi Arikunto. (2006). Dasar-Dasar Evaluasi Pendidikan. Jakarta: Bumi

Aksara

Soemarso, S.R. 2002. Pengantar Akuntansi. Edisi Kelima. Jakarta: Penerbit

Salemba Empat.

Suwardjono. (2003). Akuntansi Pengantar. Yogyakarta: BPFE

Wina Sanjaya. (2006). Strategi Pembelajaran Berorientasi Standar Proses

Pendidikan. Jakarta: Kencana.

Yatim Riyanto. (2009). Paradigma Baru Pembelajaran. Jakarta: Kencana.

Yunita Selviana Tany (2011). “Penerapan Problem Based Learning (PBL) untuk
Meningkatkan Hasil Belajar Siswa di Kelas VII-A SMP Katolik
Frateran Celaket 21 Malang”. Skripsi. Universitas Negeri Yogyakarta.

Yusita Maharani (2010). “Penerapan Pembelajaran Berbasis Masalah (Problem

Based Learning) untuk Meningkatkan Hasil Belajar Siswa pada Mata
Diklat Kewirausahaan (Studi Kasus pada Siswa Kelas XI SMK
Sriwedari Malang)”. Skripsi. Universitas Negeri Yogyakarta.
80
 81

Appendix 1
 82

Appendix 2
 83

Appendix 3

Lembar Observasi

No Langkah Kelompok
Pembelajaran A B C D E F G H
1. Aktivitas 2 4 3 2 3 3 2 4
mengidentifikasi
masalah
2. Aktivitas 2 4 3 2 3 3 2 4
menganalisis
masalah
3. Aktivitas menyusun 2 4 3 2 3 3 2 4
hipotesis
4. Aktivitas 2 4 3 2 3 3 3 4
mengumpulkan data
5. Aktivitas 2 4 3 2 3 3 3 4
menganalisis data
6. Aktivitas 2 4 3 2 3 2 2 3
menyempurnakan
permasalahan yang
telah dirumuskan
7. Aktivitas menguji 2 3 3 2 2 2 3 4
hipotesis
8. Aktivitas 2 3 2 2 2 2 2 3
menampilkan
penemuan

Keterangan :

Jumlah siswa dalam satu kelompok : 4-5

Skor maksimal tiap indikator :4

1 = Tidak Aktif

2 = Kurang Aktif

3 = Aktif

4 = Aktif Sekali
 84

Appendix 4

Panduan Wawancara Untuk Guru

No Pertanyaan Ringkasan Jawaban

1. Bagaimana anda melaksanakan
pembelajaran Akuntansi di kelas XI AK3
?
2. Model pembelajaran apa saja yang anda
gunakan untuk mengajar mata pelajaran
Akuntansi dikelas XI AK3 ?
3. Bagaimana sikap siswa ketika menerima
pembelajaran Akuntansi ?
4. Apakah metode pembelajaran yang anda
terapkan dalam mata pelajaran Akuntansi
selama ini telah meningkatkan hasil
belajar siswa ?
5. Apakah anda pernah menerapkan model
pembelajaran Problem Based Learning
(PBL) ?
6. Apa pendapat anda tentang model
pembelajaran Problem Based Learning
(PBL) ?
 85

Appendix 5

Panduan Wawancara Untuk Siswa

No Pertanyaan Ringkasan Jawaban

1 Mata pelajaran apa yang kamu sukai ?
2 Mata pelajaran apa yang tidak kamu sukai ?
3 Mengapa kamu suka mata pelajaran itu ?
4 Apakah kamu suka mata pelajaran Akuntansi ?
5 Apakah mata pelajaran Akuntansi sulit
dipelajari ?
6 Apakah selama ini guru dalam mengajar sudah
sesuai dengan yang kamu harapkan ?
7 Apakan selama ini kamu mudah memahami
dengan penyampaian materi dari guru ?
8 Bagaimana menurutmu jika gurumu memberi
pelajaran Akuntansi dengan berdiskusi untuk
menemukan masalah dan memecahkan masalah
?
9 Kalau kamu senang apa kamu memperhatikan
pelajaran dengan sungguh-sungguh ?
10 Bagaimanakah nilaimu setelah guru
menerapkan pembelajaran yang menyenangkan
?
 86

Appendix 6

RENCANA PELAKSANAAN PEMBELAJARAN (RPP)

DENGAN MENGGUNAKAN MODEL PROBLEM BASED LEARNING

(PBL) SIKLUS I

Nama Sekolah : SMK Negeri 4 Klaten

Mata Pelajaran : Kompetensi Kejuruan Akuntansi

Kelas/Semester : XI/1

Standar Kompetensi : Menyiapkan Kartu Piutang

Kompetensi Dasar : Mengelola Cadangan Kerugian Piutang

Alokasi Waktu : 315 menit ( 2x45 menit, 3x45 menit, 2x45 menit)

A. Indikator Pembelajaran
1. Menjelaskan penentuan besarnya piutang
2. Menjelaskan pembukuan cadangan piutang
3. Menjelaskan prosedur dalam pencatatan cadangan kerugian piutang
B. Tujuan Pembelajaran
Pada akhir pembelajaran, siswa diharapkan mampu :
1. Menjelaskan penentuan besarnya piutang
2. Menjelaskan pembukuan cadangan piutang
3. Menjelaskan prosedur dalam pencatatan cadangan kerugian piutang
C. Materi Ajar (Terlampir)
Cadangan Kerugian Piutang
D. Metode Pembelajaran
 87

1. Model Pembelajaran Problem Based Learning (PBL)

E. Langkah-langkah Kegiatan
Pertemuan ke-satu :
Kegiatan Uraian Kegiatan Alokasi
Waktu
Pendahuluan 1. Guru melakukan pengkondisian kelas 15 Menit
(salam,doa, presensi, dan persiapan)
2. Guru menyampaikan kompetensi dasar dan
tujuan pembelajaran
3. Guru melakukan apersepsi untuk
mengingatkan kembali tentang materi yang
diperlukan sebagai dasar untuk
mempelajari materi cadangan kerugian
piutang
Inti 1. Guru membentuk 8 kelompok yang sudah 70 Menit
dirundingkan dengan peneliti: 6 kelompok
dengan anggota 4 orang siswa, dan 2
kelompok dengan anggota 5 orang siswa.
Pengelompokan dilakukan secara
heterogen berdasarkan hasil belajar siswa.
2. Guru membagikan LKS kepada setiap
kelompok untuk didiskusikan
3. Siswa berdiskusi dengan kelompoknya
dalam mengerjakan LKS
4. Hasil diskusi kelompok di presentasikan
oleh perwakilan kelompok 2 orang
kedepan kelas dan ditanggapi oleh
kelompok lain
5. Semua kelompok belum
mempresentasikan hasil diskusi karena
 88

waktu yang sudah habis

Penutup 1. Siswa dengan bimbingan guru membuat 10 Menit
kesimpulan atas pembelajaran hari ini
2. Guru menyampaikan materi untuk
pertemuan yang akan datang
3. Guru menutup pembelajaran dengan salam
dan doa

Pertemuan ke-dua:
Kegiatan Uraian Kegiatan Alokasi
Waktu
Pendahuluan 1. Guru melakukan pengkondisian kelas 15 Menit
(salam, doa, presensi, dan persiapan)
2. Guru menyampaikan kompetensi dasar
dan tujuan pembelajaran
3. Guru melakukan apersepsi untuk
mengingatkan kembali tentang materi
cadangan kerugian piutang
4. Guru mengingatkan ada presentasi
lanjutan sebelum diskusi baru dimulai
Inti 1. Guru membentuk 8 kelompok yang sudah 100
dirundingkan dengan peneliti: 6 kelompok Menit
dengan anggota 4 orang siswa, dan 2
kelompok dengan anggota 5 orang siswa.
Pengelompokan dilakukan secara
heterogen berdasarkan hasil belajar siswa.
2. Sebelum guru membagikan LKS, diadakan
presentasi kelompok pertemuan
sebelumnya
3. Guru membagikan LKS kepada setiap
 89

kelompok untuk didiskusikan

4. Siswa berdiskusi dengan kelompoknya
dalam mengerjakan LKS
5. Hasil diskusi kelompok di presentasikan
oleh perwakilan kelompok 2 orang
kedepan kelas dan ditanggapi oleh
kelompok lain
6. Guru memberikan penguatan terhadap
hasil diskusi
Penutup 1. Siswa dengan bimbingan guru membuat 20 Menit
kesimpulan atas pembelajaran hari ini
2. Guru menyampaikan akan ada ulangan
untuk pertemuan yang akan datang
3. Guru menutup pembelajaran dengan salam
dan doa

Pertemuan ke-tiga:

Kegiatan Uraian Kegiatan Alokasi

Waktu
Pendahuluan 1. Guru melakukan pengkondisian kelas 15 Menit
(salam,doa, presensi, dan persiapan)
2. Guru menyampaikan kompetensi dasar
dan tujuan pembelajaran
3. Guru melakukan apersepsi untuk
mengingatkan kembali tentang materi
yang diperlukan sebagai dasar untuk
ulangan dengan materi cadangan kerugian
piutang
Inti 1. Guru mengingatkan kembali materi yang 70 Menit
 90

sudah dibahas di pertemuan sebelumnya

2. Guru mengadakan post-test secara
individu untuk mengetahui seberapa jauh
siswa-siswa mengerti dalam materi
cadangan kerugian piutang
Penutup 1. Siswa bersama dengan bimbingan guru 10 Menit
membuat kesimpulan atas pembelajaran
hari ini
2. Guru menyampaikan materi untuk
pertemuan yang akan datang.
3. Guru menutup pembelajaran dengan salam
dan doa

F. Alat danSumber Belajar

1. Alat - Whiteboard
- Boardmarker
- Penghapus
- Paparan materi
- Papan nama kelompok
2. Sumber Belajar
- Harti, Dwi. 2009. Modul Akuntansi 2A untuk SMK dan MAK.
Jakarta: Erlangga.
- Mardiasmo. 2012. Akuntansi Keuangan Dasar Dilengkapai dengan
Soal dan Penyelesaian Edisi 2. Yogyakarta: BPSTIE YKPN.
- Rudianto. 2008. Pengantar Akuntansi. Jakarta: Erlangga.
- Soemantri, Hendi. 2011. Akuntansi SMK Seri B. Bandung: Armico.
- Sucipto, Toto, Moelyati, dan Sumardi. 2011. Akuntansi Siklus
Akuntansi Tingkat Menengah (Intermediate). Bandung: Yudhistira.
- Adya Barata, Atep. 1995. Dasar-dasar Akuntansi SMK Tingkat 1.
Bandung: Armico.
 91

- Betty Koesnina Billy, Riane Aulia. 2007. Akuntansi 2A untuk

SMK/MAK Kelas XI. Jakarta: Arya Duta.
- Jusup, Haryono. 2011. Dasar-dasar Akuntansi Jilid 1. Yogyakarta:
STIE YKPN.
- Soemantri, Hendi. 2007. Memahami Akuntansi untuk SMK Seri B
dan Manajemen. Bandung: Armico.
- Soemarso. 1990. Akuntansi untuk SMTA Buku 2. Jakarta: Salemba
Empat.
- Sohidin. 2012. Modul Mengelola Kartu Piutang. Surakarta: LPA
Mitra Bijak.
- Sucipto, Toto. 2011. Akuntansi 2 Bisnis Manajemen Kelas XII.
Jakarta: Yudhistira.
- Sucipto, Toto.2011. Akuntansi Siklus Akuntansi Perusahaan Jasa
dan Perusahaan Dagang SMK Kelas X. Jakarta: Yudhistira.

G. Penilaian
1. Teknik : tes tertulis, Observasi
2. Bentuk Instrumen : post-test, lembar observasi
3. Instrument/Soal : terlampir
4. Pedoman Penilaian :
a. Tes Tertulis
Nilai tes tertulis dengan komposisi :
 Tiap jawaban yang benar pada pilihan ganda skor 5
 Uraian : - Menentukan perhitungan skor 5
- Menentukan jurnal skor 15
- Menentukan buku besar skor 10
b. Lembar Observasi
terlampir
 92

Klaten, 2 November 2015

Verifikator Guru Mata Pelajaran
Waka Urs Kurikulum

Drs. Widodo Naomi Fahma

NIP. 19601122 198803 1 005 NIM. 12818244016

Mengetahui,
Kepala SMK Negeri 4 Klaten

M. Woro Nugroho, S. Pd, M.Eng

NIP. 19720316 199702 1 002
 93

Appendix 7

RENCANA PELAKSANAAN PEMBELAJARAN (RPP)

DENGAN MENGGUNAKAN MODEL PROBLEM BASED LEARNING

(PBL) SIKLUS II

Nama Sekolah : SMK Negeri 4 Klaten

Mata Pelajaran : Kompetensi Kejuruan Akuntansi

Kelas/Semester : XI/1

Standar Kompetensi : Menyiapkan Kartu Piutang

Kompetensi Dasar : Piutang Wesel

Alokasi Waktu : 315 menit ( 2x45 menit, 3x45 menit, 2x45 menit)

A. Indikator Pembelajaran

1. Menjelaskan pengertian piutang wesel

2. Menjelaskan jenis-jenis piutang wesel
3. Menjelaskan rumus dalam pendiskontoan piutang wesel
4. Menjelaskan prosedur pencatatan piutang wesel

B. Tujuan Pembelajaran

Pada akhir pembelajaran, siswa diharapkan mampu :

1. Menjelaskan pengertian piutang wesel
2. Menjelaskan jenis-jenis piutang wesel
3. Menjelaskan rumus dalam pendiskontoan piutang wesel
4. Menjelaskan prosedur pencatatan piutang wesel
 94

C. Materi Ajar (Terlampir)

Piutang Wesel

D. Metode Pembelajaran

2. Model Pembelajaran Problem Based Learning (PBL)

E. Langkah-langkah Kegiatan

Pertemuan ke-satu :
Kegiatan Uraian Kegiatan Alokasi
Waktu
Pendahuluan 4. Guru melakukan pengkondisian kelas 15 Menit
(salam,doa, presensi, dan persiapan)
5. Guru menyampaikan kompetensi dasar dan
tujuan pembelajaran
6. Guru melakukan apersepsi untuk
mengingatkan kembali tentang materi yang
diperlukan sebagai dasar untuk
mempelajari materi piutang wesel
Inti 6. Guru membentuk 8 kelompok yang sudah 70 Menit
dirundingkan dengan peneliti: 6 kelompok
dengan anggota 4 orang siswa, dan 2
kelompok dengan anggota 5 orang siswa.
Pengelompokan dilakukan secara
heterogen berdasarkan hasil belajar siswa.
7. Guru membagikan LKS kepada setiap
kelompok untuk didiskusikan
8. Siswa berdiskusi dengan kelompoknya
dalam mengerjakan LKS
9. Hasil diskusi kelompok di presentasikan
oleh perwakilan kelompok 2 orang
 95

kedepan kelas dan ditanggapi oleh

kelompok lain
10. Semua kelompok belum
mempresentasikan hasil diskusi karena
waktu yang sudah habis
Penutup 4. Siswa dengan bimbingan guru membuat 10 Menit
kesimpulan atas pembelajaran hari ini
5. Guru menyampaikan materi untuk
pertemuan yang akan datang
6. Guru menutup pembelajaran dengan salam
dan doa

Pertemuan ke-dua:
Kegiatan Uraian Kegiatan Alokasi
Waktu
Pendahuluan 5. Guru melakukan pengkondisian kelas 15 Menit
(salam, doa, presensi, dan persiapan)
6. Guru menyampaikan kompetensi dasar
dan tujuan pembelajaran
7. Guru melakukan apersepsi untuk
mengingatkan kembali tentang materi
piutang wesel
8. Guru mengingatkan ada presentasi
lanjutan sebelum diskusi baru dimulai
Inti 7. Guru membentuk 8 kelompok yang sudah 100
dirundingkan dengan peneliti: 6 kelompok Menit
dengan anggota 4 orang siswa, dan 2
kelompok dengan anggota 5 orang siswa.
Pengelompokan dilakukan secara
heterogen berdasarkan hasil belajar siswa.
 96

8. Sebelum guru membagikan LKS, diadakan

presentasi kelompok pertemuan
sebelumnya
9. Guru membagikan LKS kepada setiap
kelompok untuk didiskusikan
10. Siswa berdiskusi dengan kelompoknya
dalam mengerjakan LKS
11. Hasil diskusi kelompok di
presentasikan oleh perwakilan kelompok 2
orang kedepan kelas dan ditanggapi oleh
kelompok lain
12. Guru memberikan penguatan terhadap
hasil diskusi
Penutup 4. Siswa dengan bimbingan guru membuat 20 Menit
kesimpulan atas pembelajaran hari ini
5. Guru menyampaikan akan ada ulangan
untuk pertemuan yang akan datang
6. Guru menutup pembelajaran dengan salam
dan doa

Pertemuan ke-tiga:
Kegiatan Uraian Kegiatan Alokasi
Waktu
Pendahuluan 4. Guru melakukan pengkondisian kelas 15 Menit
(salam,doa, presensi, dan persiapan)
5. Guru menyampaikan kompetensi dasar
dan tujuan pembelajaran
6. Guru melakukan apersepsi untuk
mengingatkan kembali tentang materi
yang diperlukan sebagai dasar untuk
 97

ulangan dengan materi piutang wesel

Inti 3. Guru mengingatkan kembali materi yang 70 Menit
sudah dibahas di pertemuan sebelumnya
4. Guru mengadakan post-test secara
individu untuk mengetahui seberapa jauh
siswa-siswa mengerti dalam materi
piutang wesel
Penutup 4. Siswa bersama dengan bimbingan guru 10 Menit
membuat kesimpulan atas pembelajaran
hari ini
5. Guru menyampaikan materi untuk
pertemuan yang akan datang.
6. Guru menutup pembelajaran dengan salam
dan doa

F. Alat dan Sumber Belajar

1. Alat - Whiteboard

- Boardmarker
- Penghapus
- Paparan materi
- Papan nama kelompok

2. Sumber Belajar

- Harti, Dwi. 2009. Modul Akuntansi 2A untuk SMK dan MAK.

Jakarta: Erlangga.
- Mardiasmo. 2012. Akuntansi Keuangan Dasar Dilengkapai dengan
Soal dan Penyelesaian Edisi 2. Yogyakarta: BPSTIE YKPN.
- Rudianto. 2008. Pengantar Akuntansi. Jakarta: Erlangga.
- Soemantri, Hendi. 2011. Akuntansi SMK Seri B. Bandung: Armico.
 98

- Sucipto, Toto, Moelyati, dan Sumardi. 2011. Akuntansi Siklus

Akuntansi Tingkat Menengah (Intermediate). Bandung: Yudhistira.
- Adya Barata, Atep. 1995. Dasar-dasar Akuntansi SMK Tingkat 1.
Bandung: Armico.
- Betty Koesnina Billy, Riane Aulia. 2007. Akuntansi 2A untuk
SMK/MAK Kelas XI. Jakarta: Arya Duta.
- Jusup, Haryono. 2011. Dasar-dasar Akuntansi Jilid 1. Yogyakarta:
STIE YKPN.
- Soemantri, Hendi. 2007. Memahami Akuntansi untuk SMK Seri B
dan Manajemen. Bandung: Armico.
- Soemarso. 1990. Akuntansi untuk SMTA Buku 2. Jakarta: Salemba
Empat.
- Sohidin. 2012. Modul Mengelola Kartu Piutang. Surakarta: LPA
Mitra Bijak.
- Sucipto, Toto. 2011. Akuntansi 2 Bisnis Manajemen Kelas XII.
Jakarta: Yudhistira.
- Sucipto, Toto.2011. Akuntansi Siklus Akuntansi Perusahaan Jasa
dan Perusahaan Dagang SMK Kelas X. Jakarta: Yudhistira.

G. Penilaian

1. Teknik : tes tertulis, Observasi

2. Bentuk Instrumen : post-test, lembar observasi

3. Instrument/Soal : terlampir

4. Pedoman Penilaian :

a. Tes Tertulis

Nilai tes tertulis dengan komposisi :

 Tiap jawaban yang benar pada nomor 1 :
- Menentukan jangka waktu skor 10
- Menentukan tenggang hari skor 10
 99

- Menentukan perhitungan nilai diskonto skor 10

- Menentukan perhitungan uang yang diterima
dari pendiskontoan skor 20
 Tiap jawaban yang benar pada nomor 2 :
- Menentukan jangka waktu skor 10
- Menentukan nilai bunga skor 10
- Menentukan uang yang diterima skor 10
- Menentukan jurnal skor 20
-

b. Lembar Observasi

terlampir

Klaten, 2 November 2015

Verifikator Guru Mata Pelajaran
Waka Urs Kurikulum

Drs. Widodo Naomi Fahma

NIP. 19601122 198803 1 005 NIM. 12818244016

Mengetahui,
Kepala SMK Negeri 4 Klaten

M. Woro Nugroho, S. Pd, M.Eng

NIP. 19720316 199702 1 002
 100

Appendix 8

Lembar Kerja Siswa

Cadangan Kerugian Piutang

Suatu ketika seorang ibu rumah tangga telah menghabiskan uang yang
disiapkannya untuk belanja kebutuhan harian, ditawari oleh penjual seekor ayam
sayur. Katanya bawa saja dulu, bayarnya belakangan tidak apa-apa. Ibu rumah
tangga tersebut tanpa pikir panjang menerima saja tawaran tersebut. Saat yang
lain ibu tersebut membutuhkan sesuatu namun dia sudah kehabisan uangnya. Ibu
tersebut mendatangi penjual dan membeli kebutuhannya dengan cara ngutang.
Terjadilah transaksi penjualan sekalipun tidak ada uang dan kebutuhan ibu
tersebut dapat terpenuhi. Dari contoh yang sederhana ini dapat kita simpulkan
bahwa penjualan secara kredit mendukung kelancaran bertransaksi sekaligus
punya andil sangat besar dalam mendongkrak volume transaksi penjualan. Fakta
yang paling nyata terlihat bahwa jalan raya dipenuhi oleh kendaraan yang
sebagian besar diperoleh dari transaksi kredit.

Demikian juga yang terjadi dalam dunia bisnis dengan skala besar.
Kita sebut saja sebuah perusahaan konstruksi yang membutuhkan bahan
kontstruksi dalam jumlah besar. Perusahaan tersebut akan mengalami banyak
kesulitan dalam menyediakan dana untuk memenuhi kebutuhannya, karena untuk
melaksanakan setiap project hanya sebagian kecil saja cash yang dapat diterima
sebelum pelaksanaan project. Namun masalah tersebut dapat diatasi karena
banyak supplier yang menjual barang daganganya secara kredit. Transaksi secara
kredit ini dapat mengatasi masalah perusahaan konstruksi tersebut dan
supplier berhasil menjual barang dagangannya karena dilakukan secara kredit.
Dapat pula anda telusuri bahwa supplier untuk mendapatkan barang dagangannya
juga diperoleh secara kredit dari kreditur baik itu diperoleh dari supplier lainnya
ataupun dari lembaga keuangan.

Kita dapat sebutkan bahwa transaksi kredit mendukung kelancaran

bertransaksi dan meningkatkan volume transaksi penjualan. Namun bagi penjual
(kreditur) transaksi kredit mengandung resiko, yaitu ada pembeli (debitur) yang
tidak dapat membayar kewajibannya sebagaimana mestinya. Apabila ini terjadi
maka kreditur akan menanggung kerugian. Kerugian ini disebut kerugian
piutang. Dalam akuntansi kerugian piutang harus dicatumkan dalam laporan laba
rugi.
 101

Mencatat Kerugian piutang.

Banyak sekali pertanyaan dari adik-adik mahasiswa yang saya terima

mengenai kerugian piutang. Ada yang menanyakan metode mencatat kerugian
piutang, sebab-sebab terjadinya kerugian piutang, ada pula yang menanyakan
metode penafsiran kerugian piutang. Mulanya saya enggan untuk menjawab
mengenai metode penafsiran kerugian piutang, gitu aja kok repot. Ternyata
semakin banyak mengajukan pertanyaan yang sama. Ada yang hanya sekedar
memutar balik pertanyaan hanya untuk mendapatkan jawaban dari saya. Saya
pikir adik-adik mahasiswa ini hanya karena malas. Masalah penafsiran saja
dijadikan pertanyaan?… Yang namanya penafsiran itu kan hanya kira-kira saja.
Namun saya tergugah oleh sebuah tulisan seorang rekan wartawan yaitu “Iwan
Piliang” Tulisanya cukup panjang namun intinya bahwa banyak manusia
Indonesia telah kehilangan daya kretifitas karena tertutupnya kesempatan untuk
bertanya. Hal itu telah diciptakan oleh pemerintah Orde Baru dan saya sendiri
dapat merasakannya dalam sistim pendidikan di kampus dimana banyak dosen
yang tidak dapat memberikan jawaban sebagaimana mestinya, terkadang kita
ditertawakan oleh teman sendiri karena dianggap pertanyaannya tidak bermutu
dll. Ironisnya lagi, semakin banyak kita bertanya nilai kita terancam. Dosennya
malu kaliya tidak bisa jawab pertanyaan gitu aja. Orang dosennya cuma tahu
jawaban atas pertanyaan yang disiapkanya!… Salah kamu juga sih, dosennya baru
baca beberapa halaman saja kamu banyak nanya lagi. Apalagi banyak dosen atau
guru hanya tahu diatas kertas tanpa mendalami berbagai permasalahan di
lapangan sehingga banyak orang mengatakan ilmu yang diperoleh di bangku
pendidikan beda dengan yang ada di lapangan.

Penghapusan langsung.

Kerugian piutang adalah kerugian akibat sejumlah piutang tidak bisa

ditagih disebut piutang tak tertagih. Bila perusahaan mengalami tidak bisa
menagih piutangnya atau meyakini bahwa piutang tidak dapat ditagih karena ada
pemberitahuan resmi bahwa debitur dinyatakan pailit oleh instansi yang
berwenang atau permohonan dari debitur untuk menghapus sebagian atau
keseluruhan hutangnya karena perusahaanya tidak mampu lagi membayar hutang
atau sebab-sebab lain misalnya tiba-tiba debitur menghilang karena tidak mampu
bayar, atau apa sajalah intinya piutang tidak dapat ditagih. Maka perusahaan yang
punya piutang menghapus piutang tersebut dalam catatan laporan
keuangannya dengan cara mendebit kerugian piutang dan mengkredit puitang
dagang. Cara seperti ini disebut metode penghapusan langsung.
 102

Dalam metode ini kerugian dibebankan pada periode akuntansi dimana

pengahapusan piutang itu dilakukan walaupun piutang tersebut terjadi pada
periode akuntansi yang telah lalu. Untuk mencatat kerugian piutang tersebut
dibuat jurnal sbb:

2009
Feb 7…Kerugian piutang …………….xxx,xxx.xx
…………….Piutang dagang…….………………………xxx,xxx.xx

Dengan cara demikian sudah terhapus piutang sebesar xxx,xxx.xx yang

menjadi beban pada perode akuntansi 2009 dan akan tercatat sebagai kerugian
piutang dalam laporan laba rugi yang berakhir 31 Des 2009.

Cadangan piutang tak tertagih

Berdasarkan pengalaman sebuah perusahaan mencatat kerugian

piutang bisa terjadi karena kesalahan dalam menganalisa dalam memutuskan
pemberian kredit pada calon pembeli, atau usaha-usaha pembeli yang selalu
mencari celah untuk dapat menghapus sebagian hutangya. Sebagian piutang
tersebut dalam kenyataannya masih dapat ditagih kemudian. Perusahaan tersebut
memutuskan untuk mencatat bahwa kerugian tersebut harus menjadi beban
periode dimana pemberian kredit itu dilaksanakan.

Untuk keperluan tersebut dilakukan taksiran karena sesungguhnya belum

dapat diketahui secara pasti berapa kerugian yang dialami. Penaksiran itu
dilakukan adalah berdasarkan pengalaman. Jadi rekening taksiran piutang tak
tertagih adalah rekening berdasarkan penilaian yang berfungsi mengurangi nilai
piutang untuk mendapatkan gambaran nilai tunai piutang. Hal ini hanyalah
pendekatan bukan nilai yang sesungguhnya. Karena itu kerugian piutang tersebut
ditampung pada rekening penilaian yang disebut cadangan piutang tak tertagih

Dengan metode ini, tiap akhir periode akuntansi perusahaan mencatat

kerugian piutang melalui jurnal penyesuaian berdasarkan taksiran sbb:

2009
Des 31 …. Kerugian piutang ….………………xxx,xxx.xx
………………. Cadangan Kerugian Piutang…………………xxx,xxx.xx

Rekening ini adalah rekeninng aktiva yang bernilai kredit yang akan
mengurangi nilai tunai rekening piutang dagang.
 103

Perlu diingat Jurnal yang dibuat adalah jurnal penyesuaian (baca lagi
pengertian & Fungsi jurnal penyesuaian). Jelas dibuat pada akhir periode
tertentu.

Penaksiran Kerugian Piutang

Ada pertanyaan yang saya terima yang mengatakan ada 2 metode untuk
menafsirkan kerugian piutang tak tertagih. Inilah yan saya sebutkan sebelumnya.
Pertanyaan yang sekaligus menunjukan ada 2 metode, sementara saya sendiri
kurang setuju dengan pernyataan akuntansi ini. Kalau untuk menaksir tidak ada
suatu kepastian jadi kita dapat menggunakan berbagai cara tentunya tidak hanya
2. Kemudian kalau sudah tahu 2 kenapa harus bertanya. Yang saya tekankan
disini adik-adik mahasiswa agar lebih kreatif, bila mungkin menciptakan metode
untuk menghasilkan nilai yang paling mendekati. Yang diperlukan disini adalah
pemahaman bukan hafalan, kecuali itu sudah menjadi suatu ketentuan hukum
berdasarkan kesepakatan bersama. Namun disini saya perlu ingatkan bahwa
Akuntansi berkembang sesuai dengan perkembangan perusahaan, ilmu
pengetahuan dan perkembangan alat perkantoran.

Dalam menjawab pertanyaan tersebut, saya bisa katakan satu yaitu

mengunakan prosentase, dan saya juga dapat sebutkan dua yaitu prosentase dari
penjualan dan prosentase dari piutang. Selanjutnya saya juga dapat katakana tiga
atau empat karena dapat saya gunakan angka total penjualan atau total penjualan
kredit dan piutang dapat saya gunakan total kredit atau saldo piutang. Hanya saja
kalau sesuatu kita lakukan dengan cermat dapat anda temukan sendiri bahwa
pernyataan saya di atas ada yang sama yaitu total penjualan kredit yang dilihat
dari sisi penjualan dan total kredit yang dilihat dari sisi piutang.

Selanjutnya penafsiran itu juga dapat kita gunakan berdasarkan data

penjualan 1,2,5…tahun ini juga dapat banyak metode, namun kita perlu lakukan
generalisir misalnya kita gunakan data 5 tahun lalu kita ambil rata-ratanya dan
angka penjualan yang kita gunakan sebaiknya angka penjualan kredit sekalipun
tidak ada salahnya kita menggunakan angka total penjualan. Ini kan cuma
perkiraan namun kita pilih mana yang menhasilkan lebih mendekati nilai
sesungguhnya itu lebih baik.
 104

Lembar Kerja Siswa

Piutang Wesel

Pengertian piutang wesel adalah piutang atau tagihan yang timbul dari penjualan
barang atau jasa secara tertulis, disertai dengan janji tertulis .

 Piutang wesel mempunyai kekuatan hukum yang lebih mengikat karena

disertai janji tertulis berupa surat wesel atau surat promes.
 Surat wesel dan surat promes è istilah untuk perjanjian tertulis dalam jual
beli barang atau jasa secara kredit.
 Surat wesel è surat perintah yang dibuat oleh kreditur yang ditujukan
kepada debitur untuk membayar sejumlah uang tertentu pada tanggal
tertentu sebagaimana disebutkan dalam surat wesel tersebut.
 Pembuat surat wesel = Penarik wesel akan menerima sejumlah uang yang
disebutkan dalam surat wesel tersebut dari debitur ( pihak yang tertarik
wesel ) pada tanggal yang telah ditentukan dalam surat wesel tersebut (
tanggal jatuh tempo wesel )
 Jika penarik wesel membutuhkan uang sebelum tanggal jatuh tempo maka
surat wesel tadi dapat dipindah tangankan ( dijual = didiskontokan )
kepada pihak lain / bank , asal saja surat wesel tersebut sudah
ditandatangani oleh pihak tertarik ( debitur ) Penandatananan /
persetujuan dari debitur terhadap surat wesel yang bersangkutan disebut =
AKSEPTASI
 Surat promes = surat kesanggupan untuk membayar sejumlah uang
tertentu pada tanggal tertentu sebagaimana disebutkan dalam surat promes
tersebut.

Jenis piutang wesel :

1. Piutang wesel tidak berbunga è piutang wesel yang tidak membebani

bunga kepada pihak debitur, pada tanggal jatuh tempo jumlah uang yang
diterima oleh pemegang wesel adalah sebesar nilai nominal ( nilai yang
dinyatakan dalam surat wesel )
2. piutang wesel berbunga è jumlah uang yang diterima oleh pemegang wesel
/ promes pada tanggal jatuh tempo adalah sebesar nilai nominal ditambah
dengan bunga . Bunga piutang wesel biasanya dinyatakan dalam
prosentase ( % ) dari nilai nominal piutang wesel.

Contoh :

Pada tanggal 1 Januari 20XX PT Anugrah menarik wesel atas debiturnya CV

ARMAN dengan nilai nominal sebesar Rp. 400.000 ., bunga wesel sebesar 6 %
per tahun , wesel tersebut jatuh tempo setelah 90 hari
 105

Berdasarkan data diatas, maka bunga wesel dapat dihitung dengan cara sebagai
berikut :

Nilai nominal = Rp. 600.000

Bunga : 6 % x 90/360 x 400.000 = Rp. 6.000

Jumlah uang yang diterima = Rp. 606.000

Mendiskontokan wesel :

Jumlah uang yang diterima oleh kreditur ( Penarik wesel ) pada tanggal
pendiskontoan wesel tentu saja lebih kecil dibandingkan dengan jumlah uang
yang diterima pada tanggal jatuh tempo wesel. Jumlah uang yang diterima penarik
wesel pada saat mendiskontokan wesel dari pihak lain atau bank adalah sebesar
nilai jatuh tempo wesel dikurangi dengan potongan diskonto ( atau sering dikenal
dengan nama diskonto )

Diskonto = potongan atas nilai jatuh tempo wesel

Diskonto dinyatakan dengan prosentase ( % ) dari nilai jatuh tempo wesel

Pxtxa

p = prosentase diskonto

t = waktu diskonto, dihitung dari tgl pendiskontoan wesel sampai tgl jatuh tempo

a = nilai jatuh tempo

contoh : Pada tanggal 1 April 200X PT Arman menarik wesel tidak berbunga
dengan nilai nominal sebesar Rp. 360.000 . wesel tersebut jatuh tempo pada
tanggal 1 Juli 200X .

tanggal 1 Juni 200X PT Arman mendiskontokan wesel tersebut kepada Bank

ABC dengan diskonto 4 % .

Penyelesaian :

Nilai nominal = Rp. 360.000

Diskonto : 4 % x 1/12 x Rp. 360.000 = Rp. 1.200

Jumlah uang yang diterima = Rp. 358.800

 106

Perhitungan diskonto wesel tersebut diatas adalah untuk jenis wesel berbunga ,
dimana nilai jatuh tempo wesel sama dengan nilai nominal wesel.

Jika pada contoh diatas, wesel tersebut berbunga sebesar 6 % per tahun , maka
perhitungan diskonto wesel adalah sebagai berikut :

Nilai nominal : = Rp. 360.000

Bunga : 6 % x 3/12 x Rp. 360.000 = Rp. 5.400

Nilai jatuh tempo = Rp. 365.400

Diskonto : 4 % x 1/12 x Rp. 365.400 = Rp. 1.218

Jumlah uang yang diterima = Rp. 364.182

 107

Appendix 9

Pembagian Kelompok Kelas XI AK3 SMK Negeri 4 Klaten

A B
No Nama No Nama
06 FATMALISA 01 ANIS NUR WULANDARI
14 LUPIANA RUSITA 04 DWI FATIMAH
25 QOIRI ANISAWATI 22 NURUL ISTIQOMAH
28 SARAH KARTIKA 26 RISMA WIDYA CANDRA K
32 WAHYU OKTAVIA N 30 SITI ROCHAYAH

C D
No Nama No Nama
08 HANIK SUSANTI 07 FINA AINUN JARIYAH
12 LISTIA NUR FITRI 10 KHUSNUL KHOTIMAH
18 MITA HASTUTI 23 OKTINA DWI YUSTIKA
27 SAFITRI INDAH NUR 29 SETIYANI

E F
No Nama No Nama
05 ELYDA PITALOKA SOFYA 03 DEVA PRILESTARI
15 MARSELA DWI NUROHMAH 16 MARTATIA ANGELA RIZKI
17 MEGAWATI PURBONINGRUM 20 NIA YUNITA PRASTIWI
33 YOSI HANDAYANI 34 YUNIKE RAHMAWATI

G H
No Nama No Nama
02 AYU ERNASARI 09 INTAN AYU MEILIANINGSIH
11 KURNIAWAN NUR HIDAYAT 13 LISTIANA SEPTI SANTIKA
19 NESYA OKI C 21 NOVENDRA SHELLA A
31 TUTIK AMBARWATI 24 PUPUT ZULFIKHA
 108

Appendix 10

Soal Sebelum Tindakan

PT. Andika menyelenggarakan kas kecil untuk pengeluaran-pengeluaran yang

relative kecil.

Kas kecil tersebut mulai dibuka pada tanggal 2 Januari 2008 dengan menerima
uang sebesar Rp 2.500.000,00 dari kas umum.

Dana kas kecil akan diisi kembali setiap tanggal 10 dan 25 pada tiap bulannya.

Transaksi yang berhubungan dengan dana kas kecil selama bulan Januari 2008
sebagai berikut :

Januari 3 : Dibeli keperluan kantor berupa sapu, tempat sampah, kain pel,
soklin lantai, wipol dan vixal seharga Rp 300.000,00 dan alat
tulis kantor seharga Rp 250.000,00
5 : Membeli kertas HVS dan membayar biaya fotokopi sebesar Rp
150.000,00 dan memberikan ongkos angkut barang sebesar Rp
25.000,00
6 : Pengeluaran untuk mengisi solar Rp 100.000,00
9 : Pembayaran rekening listrik Rp 200.000,00, rekening air Rp
100.000,00 dan telepon Rp 300.000,00
10 : Dana kas kecil diisi kembali
15 : Membeli tinta printer Rp 200.000,00
20 : Pengeluaran untuk pengisian bensin Rp 200.000,00
25 : Dana kas kecil diisi kembali
26 : Dibeli snack untuk keperluan rapat dinas Rp 200.000,00 dan
ongkos angkut Rp 20.000,00
30 : Dibeli suplai kantor Rp 100.000,00
31 : Dibayar untuk social (karyawan yang sakit) Rp 125.000,00
Diminta :

Catatlah transaksi tersebut ke dalam :

a. Buku kas kecil

b. Jurnal umum dengan metode:
1) Dana tetap
2) Dana tidak tetap
 109

Appendix 11

Lembar Kerja Siklus I

Mata Pelajaran : Akuntansi

Materi Pokok : Cadangan Kerugian Piutang
Kelas/Semeter : XI/I
Hari/Tanggal : Kamis, 5 November 2015
Waktu : 90 menit
Tempat : Kelas XI AK3

A. PILIHAN GANDA

Berikut ini adalah sebagian data dari daftar saldo PT Bisnis Bangkit Selalu pada
tanggal 31 Desember 2014 :
Nama Rekening Debit Kredit
Penjualan Rp1.000.000,00
Pembelian Rp 500.000,00
Potongan Penjualan Rp 20.000,00
Potongan Pembelian Rp 25.000,00
Biaya Angkut Penjualan Rp 10.000,00
Retur Pembelian Rp 5.000,00
Biaya Angkut Pembelian Rp 7.500,00
Retur Penjualan Rp 8.000,00
Piutang Dagang Rp 300.000,00
Cadangan Kerugian Piutang Rp 5.000,00

Berdasarkan data tersebut diatas, pilihlah salah satu jawaban yang benar dari :
1. Jika besarnya cadangan kerugian piutang ditetapkan sebesar 2% dari saldo
Piutang Dagang maka besarnya kerugian piutang dalam tahun 2014 adalah ….
A. Rp11.000,00
B. Rp6.000,00
C. Rp1.000,00
D. Rp7.500,00
E. Rp5.000,00
2. Sedangkan besarnya Cadangan Kerugian Piutang sesuai dengan ketentuan di
atas, tampak dalam neraca PT Bisnis Bangkut Selalu pada tanggal 31
Desember 2014 adalah ……
A. Rp11.000,00
B. Rp6.000,00
C. Rp1.000,00
D. Rp7.500,00
E. Rp5.000,00
 110

3. Jika Cadangan Kerugian Piutang dinaikkan dengan 1% dari jumlah penjualan

bersih selama tahun 2015, maka besarnya kerugian piutang dalam tahun 2014
adalah …
A. Rp5.000,00
B. Rp10.000,00
C. Rp7.500,00
D. Rp3.800,00
E. Rp9.720,00
4. Besarnya Cadangan Kerugian Piutang yang dinaikkan dengan 1% dari jumlah
penjualan bersih, tampak dalam Neraca PT Bisnis Bangkut Selalu pada tanggal
31 Desember 2014 adalah ……
A. Rp9.720,00
B. Rp4.720,00
C. Rp3.800,00
D. Rp3.720,00
E. Rp5.000,00
5. Jurnal yang dibuat PT Bisnis Bangkut Selalu per 31 Desember 2014, jika
Cadangan Kerugian Piutang dianikkan dengan 1% dari jumlah penjualan bersih
adalah ………..
A. Cadangan Kerugian Piutang Rp4.720,00
Kerugian Piutang Rp4.720,00
B. Cadangan Kerugian Piutang Rp5.000,00
Piutang Dagang Rp4.720,00
Kerugian Piutang Rp9.720,00
C. Kerugian Piutang Rp9.720,00
Cadangan Kerugian Piutang Rp9.720,00
D. Kerugian Piutang Rp9.720,00
Piutang Dagang Rp4.720,00
Cadangan Kerugian Piutang Rp5.000,00
E. Cadangan Kerugian Piutang Rp9.720,00
Kerugian Piutang Rp9.720,00

B. URAIAN

1. Pada tanggal 31 Desember 2014, PT Sumatera memiliki informasi sebagai

berikut :
Piutang Dagang Rp 400.000.000,00
Penjualan Bersih Rp 2.000.000.000,00
Cadangan Kerugian Piutang Rp 1.250.000,00
Diminta :
1. Buatlah jurnal yang diperlukan apabila perusahaan menaksir
piutang yang tidak tertagih dinaikkan sebesar 2% dari penjualan
bersih.
2. Buatlah jurnal yang diperlukan apabila perusahaan menaksir
piutang yang tidak tertagih dinaikkan sebesar 4% dari saldo
akhir piutang dagang.
 111

2. (Jika cadangan kerugian piutang bersaldo debet)

Pada buku besar PD latanza tanggal 31 Desember 2011, terdapat akun sebagai
berikut:
112 Piutang dagang 250.000.000
112.1 Cadangan Kerugian piutang, saldo debet 2000.000

Taksiran kerugian piutang ditetapkan dinaikkan sebesar 2% dari saldo piutang

31 desember 2011.
Berdasarkan data tersebut, berapa besarnya cadangan kerugian piutang !

3. (Jika cadangan kerugian piutang bersaldo kredit)

Pada buku besar PD Latanza tanggal 31 Desember 2011, terdapat akun sebagai
berikut:
112 Piutang dagang 250.000.000
112.1 Cadangan Kerugian piutang, saldo kredit 2000.000

Taksiran kerugian piutang ditetapkan dinaikkan sebesar 2% dari saldo piutang

31 desember 2011.
Berdasarkan data tersebut, berapa besarnya cadangan kerugian piutang !
 112

Appendix 12

Lembar Kerja Siklus II

Mata Pelajaran : Akuntansi

Materi Pokok : Piutang Wesel
Kelas/Semeter : XI/I
Hari/Tanggal : Kamis, 12 November 2015
Waktu : 60 menit
Tempat : Kelas XI AK3

Soal

1. Wesel dengan nominal Rp 2. Berdasarkan soal nomor 1, wesel

5.000.000,00 jangka waktu 2 bulan,
tertanggal 1 Maret 2010
didiskontokan pada tgl 26 Maret
2010 dengan diskonto 10%
- Hitung uang yang diterima dari
pendiskontoan tersebut
tersebut berbunga sebesar 12% per
tahun dan didiskontokan dengan
diskonto sebesar 10% per tahun.
Jumlah uang yang diterima pada
tanggal 26 Maret 2010 sebesar
berapa ? dan buat jurnal yang dibuat
pihak yang mendiskontokan wesel
untuk mencatat pendiskontoan
wesel diatas adalah
 113

Appendix 13

Kunci Jawaban Sebelum Tindakan

a. Buku Kas Kecil

Tanggal No. Keterangan No. Jumlah Saldo hari ini
Bukti Perk
2008
Jan 2 20051 Pembentukan dana kas - - Rp 2.500.000,00
3 001 Keperluan kantor 515 Rp 300.000,00 Rp 2.200.000,00
002 Peralatan kantor 516 Rp 250.000,00 Rp 1.950.000,00
5 003 Peralatan kantor 516 Rp 150.000,00 Rp 1.800.000,00
004 Biaya transpor 517 Rp 25.000,00 Rp 1.775.000,00
6 005 Biaya transport 517 Rp 100.000,00 Rp 1.675.000,00
9 006 Biaya listrik dan air 519 Rp 300.000,00 Rp 1.375.000,00
007 Biaya telepon 518 Rp 300.000,00 Rp 1.075.000,00
10 20055 Diisi kembali - - Rp 2.000.000,00
15 008 Peralatan kantor 516 Rp 200.000,00 Rp 2.300.000,00
20 009 Biaya transport 517 Rp 200.000,00 Rp 2.100.000,00
25 20057 Diisi kembali - - Rp 2.500.000,00
26 010 Snack rapat dinas 520 Rp 200.000,00 Rp 2.300.000,00
011 Biaya transport 517 Rp 20.000,00 Rp 2.280.000,00
30 012 Peralatan kantor 516 Rp 100.000,00 Rp 2.180.000,00
31 013 Social (sakit) 520 Rp 125.000,00 Rp 2.055.000,00
Jumlah pengeluaran (diganti cek) tanggal 26-31 Rp 445.000,00
Sisa uang kas saat ini Rp 2.055.000,00
Saldo kas kecil periode yang akan datang Rp 2.500.000,00
Rekapitulasi
No. Perk Nama Perkiraam Jumlah
515 Keperluan kantor Rp 300.000,00 Disusun oleh :
516 Peralatan kantor Rp 700.000,00
517 Biaya transport Rp 345.000,00
518 Biaya telepon Rp 300.000,00 Diperiksa oleh :
519 Biaya listrik dan air Rp 300.000,00
520 Biaya rupa-rupa Rp 325.000,00
Rp 2.270.000,00 Disetujui oleh :
b. Jurnal
1) System Dana Tetap
Tanggal Uraian Debit Kredit
Jan 2 Kas kecil Rp 2.500.000,00 -
Kas - Rp
3 Tidak dijurnal 2.500.000,00
 114

5 Tidak dijurnal
6 Tidak dijurnal
9 Tidak dijurnal
10 Keperluan kantor Rp 3.000.000,00
Peralatan kantor Rp 400.000,00 -
Biaya transport Rp 125.000,00 -
Biaya telepon Rp 300.000,00 -
Biaya listrik dan air Rp 300.000,00 -
Kas - -
15 Tidak dijurnal Rp
20 Tidak dijurnal 1.425.000,00
25 Peralatan kantor Rp 200.000,00
Biaya transport Rp 200.000,00
Kas - -
26 Tidak dijurnal -
30 Tidak dijurnal Rp
31 Tidak dijurnal 1.425.000,00

-
Rp 4.325.000,00 Rp
4.325.000,00
2) System Dana Tidak Tetap
Tanggal Uraian Debit Kredit
Jan 2 Kas kecil Rp 2.500.000,00 -
Kas - Rp
3 Keperluan kantor Rp 300.000,00 2.500.000,00
Peralatan kantor Rp 250.000,00 -
Kas kecil - -
5 Peralatan kantor Rp 150.000,00 Rp 550.000,00
Biaya trabspor Rp 25.000,00 -
Kas kecil - -
6 Biaya transport Rp 100.000,00 Rp 175.000,00
Kas kecil - -
9 Biaya telepon Rp 300.000,00 Rp 100.000,00
Biaya listrik dan air Rp 300.000,00 -
Kas kecil - -
10 Kas kecil Rp 1.425.000,00 Rp 600.000,00
Kas - -
15 Peralatan kamtor Rp 200.000,00 Rp
Kas kecil - 1.425.000,00
20 Biaya transport Rp 200.000,00 -
Kas kecil - Rp 200.000,00
25 Kas kecil Rp 2.500.000,00 -
Kas - Rp 200.000,00
26 Biaya rupa-rupa Rp 200.000,00 -
 115

Biaya transport Rp 20.000,00 Rp

Kas kecil - 2.500.000,00
30 Peralatan kantor Rp 100.000,00 -
Kas kecil - -
31 Biaya rupa-rupa Rp 125.000,00 Rp 220.000,00
Kas kecil - -
Rp 100.000,00
-
Rp 125.000,00
Rp 6.595.000,00 Rp
6.595.000,00
 116

Appendix 14

Kunci Jawaban Siklus I

A. PILIHAN GANDA

1. B
Perhitungan : 2% x Rp 300.000,00 = Rp 6.000,00
2. E
3. E
Perhitungan :
Cadangan Kerugian piutang dinaikkan dengan :
1% x (Rp 1.000.000,00-Rp 20.000,00-Rp8.000,00) = Rp9.720,00
Besarnya kerugian piutang = kenaikkan cadangan kerugian piutang yaitu
Rp9.720,00
4. B
Perhitungan :
Saldo Cadangan Kerugian Piutang (debit) Rp5.000,00
Kenaikan (kredit) Rp9.720,00
Saldo setelah disesuaikan (kredit) Rp4.720,00
5. C

B. URAIAN

1. Des 31 Kerugian piutang 40.000.000

Cadangan kerugian piutang 40.000.000
(untuk mencatat taksiran kerugian piutang dari penjualan bersih)
Rp 2.000.000.000,00 x 2% = Rp 40.000.000,00
Des 31 Kerugian piutang 16.000.000
Cadangan kerugian piutang 16.000.000
(untuk mencatat taksiran kerugian piutang dari saldo akhir piutang
dagang)
Rp 400.000.000,00 x 4% = Rp 16.000.000,00

2. Taksiran kerugian piutang 2% x 250.000.000 = 5000.000

Saldo debet akun cadangan kerugian piutang = 2000.000 +
Kerugian piutang yang menjadi beban tahun 2011 = 7.000.000

Jurnal yang dibuat pada tanggal 31 desember 2011 adalah:

Beban Kerugian Piutang 7000.000
Cadangan Kerugian Piutang 7000.000

Buku besar akun cadangan kerugian piutangnya adalah sebagai berikut:

 117

3. Taksiran kerugian piutang 2% x 250.000.000 = 5000.000

Saldo kredit akun cadangan kerugian piutang = 2000.000 -
Kerugian piutang yang menjadi beban tahun 2011 = 3000.000

Jurnal yang dibuat pada tanggal 31 desember 2011 adalah:

Beban Kerugian Piutang 3000.000
Cadangan Kerugian Piutang 3000.000

Buku besar akun cadangan kerugian piutangnya adalah sebagai berikut:

 118

Appendix 15

Kunci Jawaban Siklus II

1. Periode diskonto dihitung sbg berikut :

Maret (26-31) = 5hari
April = 30hari
Mei = 1hari
Periode diskonto = 36 hari

Nilai jatuh tempo Rp 5.000.000,00

Diskonto : Rp 5.000.000,00x10%x36/360
50.000,00
Uang yang diterima Rp 4.950.000,00

2. Nilai nominal wesel Rp 5.000.000,00

Bunga : Rp 5.000.000,00x12%x2/12
100.000,00 +
Nilai jatuh tempo wesel Rp 5.100.000,00
Diskonto :
Rp 5.100.000,00x10%x36/360
51.000,00 -
Uang yang diterima Rp 5.049.000,00

Jurnal umum :

Kas Rp 5.049.000,00
Beban diskonto Rp 51.000,00
Piutang Wesel Rp 5.000.000,00
(piutang wesel didiskontokan)
Pendapatan Bunga Rp 100.000,00
 119

Appendix 16

Nilai Tes Sebelum Tindakan

No Nama Siswa Nilai Keterangan

1 ANIS NUR WULANDARI 30 BELUM TUNTAS
2 AYU ERNASARI 100 TUNTAS
3 DEVA PRILESTARI 87 TUNTAS
4 DWI FATIMAH 100 TUNTAS
5 ELYDA PITALOKA SOFYA 48 BELUM TUNTAS
6 FATMALISA 100 TUNTAS
7 FINA AINUN JARIYAH 48 BELUM TUNTAS
8 HANIK SUSANTI 98 TUNTAS
9 INTAN AYU MEILIANINGSIH 94 TUNTAS
10 KHUSNUL KHOTIMAH 94 TUNTAS
11 KURNIAWAN NUR HIDAYAT 71 BELUM TUNTAS
12 LISTIA NUR FITRI 40 BELUM TUNTAS
13 LISTIANA SEPTI SANTIKA 66 BELUM TUNTAS
14 LUPIANA RUSITA 54 BELUM TUNTAS
15 MARSELA DWI NUROHMAH 92 TUNTAS
16 MARTATIA ANGELA RIZKI 100 TUNTAS
17 MEGAWATI PURBONINGRUM 88 TUNTAS
18 MITA HASTUTI 58 BELUM TUNTAS
19 NESYA OKI C 100 TUNTAS
20 NIA YUNITA PRASTIWI 92 TUNTAS
21 NOVENDRA SHELLA A 74 BELUM TUNTAS
22 NURUL ISTIQOMAH 70 BELUM TUNTAS
23 OKTINA DWI YUSTIKA 72 BELUM TUNTAS
24 PUPUT ZULFIKHA 100 TUNTAS
25 QOIRI ANISAWATI 97 TUNTAS
26 RISMA WIDYA CANDRA K 50 BELUM TUNTAS
27 SAFITRI INDAH NUR 82 TUNTAS
28 SARAH KARTIKA 52 BELUM TUNTAS
29 SETIYANI 100 TUNTAS
30 SITI ROCHAYAH 100 TUNTAS
31 TUTIK AMBARWATI 98 TUNTAS
32 WAHYU OKTAVIA N 64 BELUM TUNTAS
33 YOSI HANDAYANI 100 TUNTAS
34 YUNIKE RAHMAWATI 96 TUNTAS
Jumlah 2715
Rata-rata 79,8
 120

Appendix 17

Nilai Tes Siklus I

No Nama Siswa Nilai Keterangan

1 ANIS NUR WULANDARI 70 BELUM TUNTAS
2 AYU ERNASARI 70 BELUM TUNTAS
3 DEVA PRILESTARI 70 BELUM TUNTAS
4 DWI FATIMAH 70 BELUM TUNTAS
5 ELYDA PITALOKA SOFYA 70 BELUM TUNTAS
6 FATMALISA 75 TUNTAS
7 FINA AINUN JARIYAH 30 BELUM TUNTAS
8 HANIK SUSANTI 75 TUNTAS
9 INTAN AYU MEILIANINGSIH 85 TUNTAS
10 KHUSNUL KHOTIMAH 70 BELUM TUNTAS
11 KURNIAWAN NUR HIDAYAT 70 BELUM TUNTAS
12 LISTIA NUR FITRI 75 TUNTAS
13 LISTIANA SEPTI SANTIKA 70 BELUM TUNTAS
14 LUPIANA RUSITA 70 BELUM TUNTAS
15 MARSELA DWI NUROHMAH 75 TUNTAS
16 MARTATIA ANGELA RIZKI 75 TUNTAS
17 MEGAWATI PURBONINGRUM 75 TUNTAS
18 MITA HASTUTI 70 BELUM TUNTAS
19 NESYA OKI C 70 BELUM TUNTAS
20 NIA YUNITA PRASTIWI 70 BELUM TUNTAS
21 NOVENDRA SHELLA A 75 TUNTAS
22 NURUL ISTIQOMAH 80 TUNTAS
23 OKTINA DWI YUSTIKA 70 BELUM TUNTAS
24 PUPUT ZULFIKHA 75 TUNTAS
25 QOIRI ANISAWATI 70 BELUM TUNTAS
26 RISMA WIDYA CANDRA K 70 BELUM TUNTAS
27 SAFITRI INDAH NUR 75 TUNTAS
28 SARAH KARTIKA 70 BELUM TUNTAS
29 SETIYANI 75 TUNTAS
30 SITI ROCHAYAH 75 TUNTAS
31 TUTIK AMBARWATI 75 TUNTAS
32 WAHYU OKTAVIA N 65 BELUM TUNTAS
33 YOSI HANDAYANI 75 BELUM TUNTAS
34 YUNIKE RAHMAWATI 80 BELUM TUNTAS
Jumlah 2435
Rata-rata 71,6
 121

Appendix 18

Nilai Tes Siklus II

No Nama Siswa Nilai Keterangan

1 ANIS NUR WULANDARI 100 TUNTAS
2 AYU ERNASARI 100 TUNTAS
3 DEVA PRILESTARI 100 TUNTAS
4 DWI FATIMAH 90 TUNTAS
5 ELYDA PITALOKA SOFYA 90 TUNTAS
6 FATMALISA 100 TUNTAS
7 FINA AINUN JARIYAH 80 TUNTAS
8 HANIK SUSANTI 80 TUNTAS
9 INTAN AYU MEILIANINGSIH 80 TUNTAS
10 KHUSNUL KHOTIMAH 100 TUNTAS
11 KURNIAWAN NUR HIDAYAT 80 TUNTAS
12 LISTIA NUR FITRI 90 TUNTAS
13 LISTIANA SEPTI SANTIKA 80 TUNTAS
14 LUPIANA RUSITA 80 TUNTAS
15 MARSELA DWI NUROHMAH 80 TUNTAS
16 MARTATIA ANGELA RIZKI 100 TUNTAS
17 MEGAWATI PURBONINGRUM 80 TUNTAS
18 MITA HASTUTI 80 TUNTAS
19 NESYA OKI C 100 TUNTAS
20 NIA YUNITA PRASTIWI 80 TUNTAS
21 NOVENDRA SHELLA A 80 TUNTAS
22 NURUL ISTIQOMAH 80 TUNTAS
23 OKTINA DWI YUSTIKA 100 TUNTAS
24 PUPUT ZULFIKHA 80 TUNTAS
25 QOIRI ANISAWATI 90 TUNTAS
26 RISMA WIDYA CANDRA K 80 TUNTAS
27 SAFITRI INDAH NUR 80 TUNTAS
28 SARAH KARTIKA 80 TUNTAS
29 SETIYANI 90 TUNTAS
30 SITI ROCHAYAH 100 TUNTAS
31 TUTIK AMBARWATI 80 TUNTAS
32 WAHYU OKTAVIA N 90 TUNTAS
33 YOSI HANDAYANI 80 TUNTAS
34 YUNIKE RAHMAWATI 80 TUNTAS
Jumlah 2960
Rata-rata 87,0
 122

Appendix 19

Tabel Frekuensi Nilai Hasil Belajar Akuntansi Siswa Kelas XI AK3 SMK Negeri
4 Klaten Sebelum Tindakan

Nomor Nilai Frekuensi Prosentase

1 21-30
2 31-40
3 41-50
4 51-60
5 61-70
6 71-80
7 81-90
8 91-100
Jumlah
1 2,94%
1 2,94%
3 8,82%
3 8,82%
3 8,82%
3 8,82%
3 8,82%
17 50%
34 100%
 123

Appendix 20

Tabel Frekuensi Nilai Hasil Belajar Akuntansi Siswa Kelas XI AK3 SMK Negeri
4 Klaten Siklus I

Nomor Nilai Frekuensi Persentase

1 21-30 1 2,94%
2 31-40 0 0%
3 41-50 0 0%
4 51-60 0 0%
5 61-70 17 50%
6 71-80 15 44,11%
7 81-90 1 2,94%
8 91-100 0 0%
Jumlah 34 100%
 124

Appendix 21

Tabel Frekuensi Nilai Hasil Belajar Akuntansi Siswa Kelas XI AK3 SMK Negeri
4 Klaten Siklus II

Nomor Nilai Frekuensi Persentase

1 21-30
2 31-40
3 41-50
4 51-60
5 61-70
6 71-80
7 81-90
8 91-100
Jumlah
0 0%
0 0%
0 0%
0 0%
0 0%
19 55,88%
6 17,64%
9 26,47%
34 100%
 125

Appendix 22

Grafik Nilai Sebelum Tindakan Kelas XI AK3 SMK Negeri 4 Klaten

18
16 21-30
14 31-40
12
41-50
10
8 51-60
6 61-70
4
2 71-80
0 81-90
91-100

Grafik Nilai Sikus I Kelas XI AK3 SMK Negeri 4 Klaten

20
21-30
15
31-40
10
41-50
5 51-60
0 61-70
71-80
 126

Grafik Nilai Sikus II Kelas XI AK3 SMK Negeri 4 Klaten

20
18
21-30
16
31-40
14
12 41-50

10 51-60
8 61-70
6 71-80
4
81-90
2
91-100
0
21-30 31-40 41-50 51-60 61-70 71-80 81-90 91-100
 127

Appendix 23

Aktivitas Guru Dalam Pembelajaran Siklus I

No Aspek yang Diamati Pertemuan I Pertemuan II Pertemuan III

K C B K C B K C B
1 Penampilan guru di depan
kelas √ √ √
2 Cara penyampaian materi √ √ √
3 Cara penggunaan alat dan
media pembelajaran √ √ √
4 Cara pengelolaan kelas √ √ √
5 Cara merespon pertanyaan dan
pendapat siswa √ √ √
6 Pengelolaan waktu √ √ √
7 Interaksi dengan siswa √ √ √
8 Memotivasi siswa √ √ √
9 Memberi bimbingan
individu/kelompok √ √ √

Keterangan :

K : kurang
C : cukup
B : baik
 128

Appendix 24

Aktivitas Guru Dalam Pembelajaran Siklus II

No Aspek yang Diamati Pertemuan I Pertemuan II Pertemuan III

K C B K C B K C B
1 Penampilan guru di depan
kelas √ √ √
2 Cara penyampaian materi √ √ √
3 Cara penggunaan alat dan
media pembelajaran √ √ √
4 Cara pengelolaan kelas √ √ √
5 Cara merespon pertanyaan dan
pendapat siswa √ √ √
6 Pengelolaan waktu √ √ √
7 Interaksi dengan siswa √ √ √
8 Memotivasi siswa √ √ √
9 Memberi bimbingan
individu/kelompok √ √ √

Keterangan :

K : kurang
C : cukup
B : baik
 129

Appendix 25

Dokumentasi
130
131